reglab/housing_qa huggingface dataset:
NV Rev Stat § 354.553 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.553 - "Proprietary fund" defined.

Proprietary fund means an internal service fund or enterprise fund.  (Added to NRS by 2001, 1793)
NV Rev Stat § 354.557 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.557 - "Regional facility" defined.

Regional facility means a facility that is used by each county that levies a tax ad valorem for its operation pursuant to NRS 354.59818 and provides services related to public safety, health or criminal justice. The term includes a regional facility for the treatment and rehabilitation of children for which an assessment is paid pursuant to NRS 62B.160.  (Added to NRS by 2001, 536; A 2003, 1135; 2017, 4398)
NV Rev Stat § 354.560 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.560 - "Reserve" defined.

Reserve means, in accounting and reporting of government funds, a portion of the fund equity which is not appropriable for expenditures or is segregated by law or contract for a specific future use.  (Added to NRS by 1965, 729; A 1971, 183; 1981, 1763; 1987, 631)
NV Rev Stat § 354.562 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.562 - "Revenue" defined.

Revenue means the gross receipts and receivables of a local government derived from taxes and all other sources except from appropriations and allotments.  (Added to NRS by 1965, 729; A 1967, 937; 1981, 1763; 2001, 1798)
NV Rev Stat § 354.570 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.570 - "Special revenue fund" defined.

Special revenue fund means a fund used to account for specific revenue sources, other than sources for major capital projects, which are restricted by law to expenditure for specified purposes.  (Added to NRS by 1965, 729; A 1971, 200; 1981, 1763; 2001, 1798)
NV Rev Stat § 354.571 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.571 - "Supplemental city-county relief tax" defined.

Supplemental city-county relief tax means the fees, taxes, interest and penalties which derive from that portion of the city-county relief tax which exceeds the original tax levied at the rate of one-half of 1 percent.  (Added to NRS by 1981, 305)
NV Rev Stat § 354.574 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.574 - "Tax rate" defined.

Tax rate means the amount of tax stated in terms of a unit of the tax base.  (Added to NRS by 1965, 730)
NV Rev Stat § 354.578 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.578 - "Tentative budget" defined.

Tentative budget means the budget that is prepared initially, published and recorded by each local government for an ensuing fiscal year prior to its approval by the Department of Taxation and such other supervisory bodies as are charged by law with the examination of tentative budgets, and prior to its subsequent adoption.  (Added to NRS by 1965, 730; A 1975, 1684)
NV Rev Stat § 354.590 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.590 - Actions of governing body by resolution or ordinance.

Whenever the terms of NRS 354.470 to 354.626, inclusive, require or refer to action of a governing body by resolution, the governing body may at its discretion act by ordinance, if it is otherwise authorized by law to adopt ordinances.  (Added to NRS by 1965, 730; A 1971, 1013, 1342; 2013, 2712)
NV Rev Stat § 354.592 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.592 - Publication of notice: Requirements; cost.

Whenever the terms of NRS 354.470 to 354.626, inclusive, require publication of notice, such requirement shall be deemed to have been met when such notice is published once in some newspaper published within the area encompassed or served by the local government. However, if no such newspaper is published within that area such notice shall be published in some newspaper published in the State of Nevada and having a general circulation in the area. The cost of publications shall be a proper charge against the appropriate fund of the local government.  (Added to NRS by 1965, 730; A 1971, 1014, 1342)
NV Rev Stat § 354.594 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.594 - Committee on Local Government Finance to determine and advise local governments of regulations, procedures and report forms.

The Committee on Local Government Finance shall determine and advise local government officers of regulations, procedures and report forms for compliance with NRS 354.470 to 354.626, inclusive.  (Added to NRS by 1965, 726; A 1967, 938; 1971, 734, 1014, 1342; 1975, 1685; 1989, 238; 1995, 143; 2001, 2318; 2009, 432; 2011, 1690; 2013, 2712)
NV Rev Stat § 354.5943 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.5943 - Regulations establishing procedures for transferring function from one local government to another.

  1. The Committee on Local Government Finance shall adopt regulations to establish procedures for transferring a function from one local government to another local government.  2. The regulations adopted by the Committee on Local Government Finance pursuant to subsection 1 must:  (a) Be adopted in the manner prescribed for state agencies in chapter 233B of NRS.  (b) Include provisions requiring:  (1) Except as otherwise provided in subsection 3, at least 180 days’ notice to the affected local governments of the intent to transfer a function from one local government to another local government, unless a different period of notification is required by a statute or by contractual agreement.  (2) The exchange of such information between the affected local governments as is necessary to complete the transfer, including, without limitation, such matters as a complete description of the function to be transferred and the mechanism to be used to pay for the performance of that function.  3. Affected local governments may, by mutual agreement, waive the requirements set forth in subparagraph (1) of paragraph (b) of subsection 2.  (Added to NRS by 2009, 431)
NV Rev Stat § 354.5945 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.5945 - Capital improvement plan: Preparation and submission; provision to Director of Legislative Counsel Bureau upon request; filing for public inspection; limitation on amount of expenditures; required contents; reconciliation of capital outlay; exemption.

  1. Except as otherwise provided in subsection 7, each local government shall annually prepare, on a form prescribed by the Department of Taxation for use by local governments, a capital improvement plan for the fiscal year ending on June 30 of that year and the ensuing 5 fiscal years.  2. On or before August 1 of each year, each local government shall submit a copy of the capital improvement plan of the local government to the:  (a) Department of Taxation; and  (b) Debt management commission of the county in which the local government is located.   The Department of Taxation shall provide a copy of a capital improvement plan of a local government to the Director of the Legislative Counsel Bureau upon his or her request.  3. Each local government shall file a copy of the capital improvement plan of the local government for public record and inspection by the public in the offices of:  (a) The clerk or secretary of the governing body; and  (b) The county clerk.  4. The total amount of the expenditures contained in the capital improvement plan of the local government for the next ensuing fiscal year must equal the total amount of expenditures for capital outlay set forth in the final budget of the local government for each fund listed in that budget.  5. The capital improvement plan must include the estimated or actual revenues and expenditures for each capital project and the estimated or actual date for completion of each capital project.  6. The capital improvement plan must reconcile the capital outlay in each fund in the final budget for the first year of the capital improvement plan to the final budget in the next ensuing fiscal year. The reconciliation must identify the minimum level of expenditure for items classified as capital assets in the final budget and the minimum level of expenditure for items classified as capital projects in the capital improvement plan. The reconciliation of capital outlay items in the capital improvement plan must be presented on forms created and distributed by the Department of Taxation.  7. Local governments that are exempt from the requirements of the Local Government Budget and Finance Act pursuant to subsection 1 of NRS 354.475 are not required to file a capital improvement plan.  (Added to NRS by 1999, 832; A 2001, 1798; 2003, 802; 2005, 128, 1402; 2017, 1041)
NV Rev Stat § 354.5947 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.5947 - Annual report concerning capital improvements owned, leased or operated by local government: Compilation; requirements; submission to Department of Taxation; provision to Director of Legislative Counsel Bureau upon request.

  1. In addition to the records and inventory controls established and maintained pursuant to NRS 354.625, the governing body of each local government shall, for each fiscal year, compile a report concerning the capital improvements owned, leased or operated by the local government.  2. The report of the capital improvements required pursuant to subsection 1 must be prepared in such detail as is required by generally accepted accounting principles.  3. The governing body shall submit, in any format including an electronic format, a copy of the report compiled pursuant to subsection 1 on or before February 1 of the year next succeeding the period to which the report pertains to the Department of Taxation. The Department of Taxation shall provide a copy of the report compiled pursuant to subsection 1 to the Director of the Legislative Counsel Bureau upon his or her request.  (Added to NRS by 2005, 1402; A 2017, 1041)
NV Rev Stat § 354.596 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.596 - Tentative budget: Preparation, submission and filing; notice and public hearing; certificate of compliance or lack of compliance from Department of Taxation; amendment to effect compliance.

  1. The officer charged by law shall prepare, or the governing body shall cause to be prepared, on appropriate forms prescribed by the Department of Taxation for the use of local governments, a tentative budget for the ensuing fiscal year. The tentative budget for the following fiscal year must be submitted to the county auditor and filed for public record and inspection in the office of:  (a) The clerk or secretary of the governing body; and  (b) The county clerk.  2. On or before April 15, a copy of the tentative budget must be submitted:  (a) To the Department of Taxation; and  (b) In the case of school districts, to the Department of Education.  3. At the time of filing the tentative budget, the governing body shall give notice of the time and place of a public hearing on the tentative budget and shall cause a notice of the hearing to be published once in a newspaper of general circulation within the area of the local government not more than 14 nor less than 7 days before the date set for the hearing. The notice of public hearing must state:  (a) The time and place of the public hearing.  (b) That a tentative budget has been prepared in such detail and on appropriate forms as prescribed by the Department of Taxation.  (c) The places where copies of the tentative budget are on file and available for public inspection.  4. The public hearing on the tentative budget must be held by the governing body not sooner than the third Monday in May and not later than the last day in May.  5. The Department of Taxation shall examine the submitted documents for compliance with law and with appropriate regulations and shall submit to the governing body at least 3 days before the public hearing a written certificate of compliance or a written notice of lack of compliance. The written notice must indicate the manner in which the submitted documents fail to comply with law or appropriate regulations.  6. Whenever the governing body receives from the Department of Taxation a notice of lack of compliance, the governing body shall forthwith proceed to amend the tentative budget to effect compliance with the law and with the appropriate regulation.  (Added to NRS by 1965, 730; A 1969, 1081; 1973, 404; 1975, 160, 1685; 1979, 1372; 1985, 1054, 1729; 1987, 163; 2001, 1799; 2005, 1403; 2015, 222)
NV Rev Stat § 354.5965 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.5965 - Tentative budget: Inclusion and availability of list of certain contracts.

  1. In preparing a tentative budget pursuant to NRS 354.596, the governing body of a local government shall prepare and include a list of any existing contracts the local government has with persons or temporary employment services, the proposed expenditures for such contracts in the next 2 fiscal years and the reasons for the use of such persons or services. If such contracts include privatization contracts, the local government must include in the list:  (a) The duration of such contracts;  (b) The number of privatization contracts proposed for the next 2 fiscal years and the estimated expenditures for such contracts; and  (c) A summary of the number of persons the local government proposes to employ pursuant to each contract, reflected as their equivalent full-time positions if the persons were employed regularly by the local government, and their equivalent hourly wage.  2. The list prepared pursuant to this section is a public record and must be open to public inspection.  3. As used in this section, "privatization contract" means a contract executed by or on behalf of a local government which authorizes a private entity to provide public services which are:  (a) Substantially similar to the services provided by the public employees of the local government; and  (b) In lieu of the services otherwise authorized or required to be provided by the local government.  (Added to NRS by 2011, 2727)
NV Rev Stat § 354.597 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.597 - Tentative budget and final budget: Reduction of estimate of revenues by amount of taxes ad valorem expected to be delinquent.

  1. In preparing a tentative budget, the governing body of a local government, except a school district, which determines that the amount of revenue to be received from taxes ad valorem during the ensuing fiscal year will be reduced because one or more lessees or users of property which is taxable pursuant to NRS 361.157 or 361.159 will be delinquent in paying the tax, may, upon approval by the Executive Director of the Department of Taxation, reduce the estimate of revenue from taxes ad valorem by the amount of the tax expected to be delinquent.  2. In adopting a final budget, the governing body of a local government, except a school district, shall reduce the estimate of revenue from taxes ad valorem by the amount determined pursuant to subsection 1, unless the governing body has determined since the preparation of the tentative budget that some or all of the tax expected to be delinquent will be paid. The governing body shall increase the estimate of revenue from taxes ad valorem by the amount of tax no longer expected to be delinquent, if any.  3. The provisions of this section do not affect the calculation of the limitation upon revenue from taxes ad valorem pursuant to NRS 354.59811 or any estimate of assessed valuation used to distribute revenue among local governments or determine the debt limit of the State, a local government or a school district.  (Added to NRS by 1997, 1113)
NV Rev Stat § 354.59801 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59801 - Local government to file copy of final budget and final plan for capital improvements for public inspection.

Each local government shall file in the office of the clerk or secretary of its governing body, for public record and inspection:  1. A copy of its final budget; and  2. A copy of its final plan for capital improvements prepared pursuant to NRS 354.5945 and, if applicable, NRS 350.013.  (Added to NRS by 1985, 1054; A 1989, 188; 1999, 833; 2001, 1801)
NV Rev Stat § 354.59803 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59803 - Reporting of expenditures of local government for lobbying activities: Requirements; filing with Department of Taxation; availability for inspection.

  1. In each year in which the Legislature convenes, a local government which expends more than $6,000 on activities designed to influence the passage or defeat of any legislation shall file with the Department of Taxation within 30 days after the close of the legislative session a report supplemental to its final budget which includes separate items for expenses relating to that activity, including, without limitation:  (a) Transportation.  (b) The amount of money spent on:  (1) The lodging and meals of its officers, lobbyists and employees;  (2) The salary or wages paid to its officers and employees; and  (3) Compensation paid to any lobbyists, to the extent that such information does not duplicate the information required pursuant to subparagraphs (1) and (2).  (c) The amount of money spent on entertainment, gifts or other expenses which are required to be reported pursuant to chapter 218H of NRS.  (d) The amount of money spent in Carson City on supplies, equipment and facilities and other personnel and services needed to support the activity.  (e) An identification of the fund, account or other source against which the expenses were charged.  2. The local government shall make a copy of the supplemental report available for inspection within 30 days after the close of the legislative session.  (Added to NRS by 1985, 1518; A 2001, 2477)
NV Rev Stat § 354.59811 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59811 - Limitation upon revenue from taxes ad valorem: Calculation.

  1. Except as otherwise provided in NRS 244.377, 278C.260, 354.59813, 354.59815, 354.59818, 354.5982, 354.5987, 354.705, 354.723, 450.425, 450.760, 540A.265 and 543.600, for each fiscal year beginning on or after July 1, 1989, the maximum amount of money that a local government, except a school district, a district to provide a telephone number for emergencies or a redevelopment agency, may receive from taxes ad valorem, other than those attributable to the net proceeds of minerals or those levied for the payment of bonded indebtedness and interest thereon incurred as general long-term debt of the issuer, or for the payment of obligations issued to pay the cost of a water project pursuant to NRS 349.950, or for the payment of obligations under a capital lease executed before April 30, 1981, must be calculated as follows:  (a) The rate must be set so that when applied to the current fiscal year’s assessed valuation of all property which was on the preceding fiscal year’s assessment roll, together with the assessed valuation of property on the central assessment roll which was allocated to the local government, but excluding any assessed valuation attributable to the net proceeds of minerals, assessed valuation attributable to a redevelopment area and assessed valuation of a fire protection district attributable to real property which is transferred from private ownership to public ownership for the purpose of conservation, it will produce 106 percent of the maximum revenue allowable from taxes ad valorem for the preceding fiscal year, except that the rate so determined must not be less than the rate allowed for the previous fiscal year, except for any decrease attributable to the imposition of a tax pursuant to NRS 354.59813 in the previous year.  (b) This rate must then be applied to the total assessed valuation, excluding the assessed valuation attributable to the net proceeds of minerals and the assessed valuation of a fire protection district attributable to real property which is transferred from private ownership to public ownership for the purpose of conservation, but including new real property, possessory interests and mobile homes, for the current fiscal year to determine the allowed revenue from taxes ad valorem for the local government.  2. As used in this section, "general long-term debt" does not include debt created for medium-term obligations pursuant to NRS 350.087 to 350.095, inclusive.  (Added to NRS by 1983, 557; A 1983, 1058; 1987, 368, 434, 1341, 1686, 2034; 1989, 46, 806, 2074; 1995, 1818, 1895; 1997, 550, 1340, 2561, 2573; 1999, 87, 277, 2537; 2001, 60, 61, 537, 1801, 2319; 2003, 162, 480; 2005, 1767; 2013, 3136)
NV Rev Stat § 354.59813 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59813 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operating purposes under certain circumstances.

  1. In addition to the allowed revenue from taxes ad valorem determined pursuant to NRS 354.59811, if the estimate of the revenue available from the supplemental city-county relief tax to the county as determined by the Executive Director of the Department of Taxation pursuant to the provisions of subsection 10 of NRS 360.690 is less than the amount of money that would be generated by applying a tax rate of $1.15 per $100 of assessed valuation to the assessed valuation of the county, except any assessed valuation attributable to the net proceeds of minerals, the governing body of each local government may levy an additional tax ad valorem for operating purposes. The total tax levied by the governing body of a local government pursuant to this section must not exceed a rate calculated to produce revenue equal to the difference between the:  (a) Amount of revenue from supplemental city-county relief tax estimated to be received by the county pursuant to subsection 10 of NRS 360.690; and  (b) The tax that the county would have been estimated to receive if the estimate for the total revenue available from the tax was equal to the amount of money that would be generated by applying a tax rate of $1.15 per $100 of assessed valuation to the assessed valuation of the county,  multiplied by the proportion determined for the local government pursuant to subparagraph (2) of paragraph (a) of subsection 4 of NRS 360.690, subparagraph (2) of paragraph (a) of subsection 5 of NRS 360.690 or subsection 6 of NRS 360.690, as appropriate.  2. Any additional taxes ad valorem levied as a result of the application of this section must not be included in the base from which the allowed revenue from taxes ad valorem for the next subsequent year is computed.  3. As used in this section, "local government" has the meaning ascribed to it in NRS 360.640.  (Added to NRS by 1989, 2073; A 1991, 1434; 1997, 3294; 1999, 1099; 2003, 1637; 2005, 13; 2013, 19, 3137)