reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.720 - Issuance of bonds by Director of Department of Business and Industry as special obligations of State.

1. The board may exercise its power to issue bonds and to redeem them by requesting the Director of the Department of Business and Industry to issue bonds to finance any project for which bonds could be issued pursuant to NRS 244A.669 to 244A.763, inclusive.
2. If the Director believes that the bonds are marketable under the terms set forth in the resolution of the board requesting their issuance, the Director may proceed to issue them as special obligations of the State, secured only by the revenues, mortgage or pledge specified in the resolution.
3. The Director may receive and disburse the revenues of each project for which the Director has issued bonds, and may charge from those revenues, or directly to the county if those revenues are not sufficient, a reasonable compensation for his or her services. The Director may exercise any power which the board would have to collect payments due from the obligor.
(Added to NRS by 1981, 1620; A 1993, 1546)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.721 - Types of authorized investments; bank deposits and disbursements.

1. The county may provide that proceeds from the sale of bonds and special funds from the revenues of the project must be invested and reinvested in such securities and other investments, whether or not any such investment or reinvestment is authorized under any other law of this state, as may be provided in the proceedings under which the bonds are authorized to be issued, including, but not limited to:
(a) Bonds or other obligations of the United States of America.
(b) Bonds or other obligations, the payment of the principal and interest of which is unconditionally guaranteed by the United States of America.
(c) Obligations issued or guaranteed as to principal and interest by any agency or person controlled or supervised by and acting as an instrumentality of the United States of America pursuant to authority granted by the Congress of the United States of America.
(d) Obligations issued or guaranteed by any state of the United States of America, or any political subdivision of any such state.
(e) Prime commercial paper.
(f) Prime finance company paper.
(g) Bankers’ acceptances drawn on and accepted by commercial banks.
(h) Repurchase agreements fully secured by obligations issued or guaranteed as to principal and interest by the United States of America or by any person controlled or supervised by and acting as an instrumentality of the United States of America pursuant to authority granted by the Congress of the United States of America.
(i) Certificates of deposit issued by credit unions or commercial banks, including banks domiciled outside of the United States of America.
(j) Money market mutual funds that:
(1) Are registered with the Securities and Exchange Commission;
(2) Are rated by a nationally recognized rating service as "AAA" or its equivalent; and
(3) Invest only in securities issued or guaranteed as to payment of principal and interest by the Federal Government, or its agencies or instrumentalities, or in repurchase agreements that are fully collateralized by the securities.
2. The county may also provide that such proceeds or funds or investments and the payments payable under the lease, the agreement of sale or the financing agreement must be received, held and disbursed by one or more banks, credit unions or trust companies located within or out of this state.
(Added to NRS by 1967, 1747; A 1973, 969; 1975, 430; 1997, 2870; 1999, 1464)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.723 - Construction of project.

The county may also provide that:
1. The project and improvements to be constructed, if any, shall be constructed by the county, lessee or the lessee’s designee, purchaser or purchaser’s designee, obligor or obligor’s designee, or any one or more of them on real estate owned by the county, the lessee or the lessee’s designee, or the purchaser or the purchaser’s designee, or the obligor or the obligor’s designee, as the case may be.
2. The bond proceeds shall be disbursed by the trustee bank or banks, trust company or trust companies, during construction upon the estimate, order or certificate of the lessee or the lessee’s designee or of the purchaser or the purchaser’s designee, or of the obligor or the obligor’s designee.
(Added to NRS by 1967, 1748; A 1973, 970; 1975, 431)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.727 - Rights upon default.

1. The resolution authorizing any bonds or any indenture or mortgage securing such bonds may provide that if there is a default in the payment of the principal of, the interest on, or any prior redemption premiums due in connection with the bonds or in the performance of any agreement contained in such resolution, indenture or mortgage, the payment and performance may be enforced by mandamus or by the appointment of a receiver with power to charge, collect and apply the revenues from the project in accordance with the resolution or the provisions of the indenture or mortgage.
2. Any mortgage to secure bonds issued thereunder, may also provide that if there is a default in the payment thereof or a violation of any agreement contained in the mortgage, it may be foreclosed and there may be a sale in any manner permitted by law. Such mortgage may also provide that any trustee under such mortgage or the holder of any bonds secured thereby may become the purchaser at any foreclosure sale if he or she is the highest bidder and may apply toward the purchase price unpaid bonds at the face value thereof.
(Added to NRS by 1967, 1748; A 1975, 431)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.729 - Determination of costs of financing.

1. Prior to the initial leasing, sale or financing of any project, the board shall by resolution determine:
(a) The amount, or reasonably anticipated range of amounts, necessary in each year to pay the principal of and the interest on the first bonds proposed to be issued to finance such project and on any subsequent issues of bonds which may be permitted under the lease, sale or financing and authorizing resolutions pertinent to financings hereunder.
(b) The amount necessary to be paid each year into any reserve funds which the board may deem advisable to establish in connection with the retirement of the proposed bonds and the maintenance of the project.
(c) The estimated cost of maintaining the project in good repair and keeping it properly insured, unless the terms under which the project is to be leased, sold or financed provide that the lessee, purchaser or obligor shall maintain the project and carry all proper insurance with respect thereto.
2. The determination and findings of the board, required to be made by subsection 1, shall be set forth in the resolution under which the proposed bonds are to be issued, but the foregoing amounts need not be expressed in dollars and cents in the lease, agreement of sale or financing agreement and the resolution under which the bonds are authorized to be issued, but may be set forth in the form of a formula or formulas, or if the project is for the generation and transmission of electricity, in any other form which provides a basis for determining the required amounts.
(Added to NRS by 1967, 1749; A 1973, 970; 1975, 431; 1979, 688; 1983, 1160)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.731 - Lease, sale or financing of project.

Except as otherwise provided for bonds issued to finance preliminaries to or any costs connected with a project for the generation and transmission of electricity, before issuing any bonds authorized by NRS 244A.669 to 244A.763, inclusive, the county shall lease, sell or finance the project under an agreement conditioned upon completion of the project and providing for payment to the county of such revenues as, upon the basis of such determinations and findings, will be sufficient to:
1. Pay the principal of and interest on the bonds issued to finance the project.
2. Build up and maintain any reserves deemed advisable by the board in connection therewith.
3. Pay the costs of maintaining the project in good repair and keeping it properly insured, unless the lease, agreement of sale or financing agreement obligates the lessee, purchaser or obligor to pay for the maintenance and insurance on the project.
(Added to NRS by 1967, 1749; A 1973, 971; 1975, 432; 1979, 689)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.733 - Option to purchase.

1. If the project is to be leased, the lease may grant the lessee an option to purchase all or a part of the project at a stipulated purchase price or prices or at a price or prices to be determined upon appraisal as provided in the lease.
2. The option may be exercised at such time or times as the lease may provide.
3. The county and the lessee may agree and provide in the lease that all or a part of the rentals paid by the lessee prior to and at the time of the exercise of such option shall be applied toward such purchase price and shall be in full or partial satisfaction thereof.
(Added to NRS by 1967, 1749; A 1973, 971)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.735 - Refunding.

1. Any bonds issued under the provisions of NRS 244A.669 to 244A.763, inclusive, and at any time outstanding may at any time and from time to time be refunded by a county by the issuance of its refunding bonds in such amount as the board may deem necessary to refund the principal of the bonds to be so refunded, any unpaid interest thereon and any premiums and incidental expenses necessary to be paid in connection therewith.
2. Any such refunding may be effected, whether the bonds to be refunded have matured or thereafter mature, either by sale of the refunding bonds and the application of the proceeds thereof, directly or indirectly, to the payment of the bonds to be refunded thereby, or by exchange of the refunding bonds for the bonds to be refunded thereby, but the holders of any bonds to be so refunded shall not be compelled, without their consent, to surrender their bonds for payment or exchange prior to the date on which they are payable by maturity date, option to redeem or otherwise, or if they are called for redemption, prior to the date on which they are by their terms subject to redemption by option or otherwise. Except to the extent expressly or impliedly inconsistent with the terms of NRS 244A.669 to 244A.763, inclusive, the provisions of the Local Government Securities Law govern the issuance of such refunding bonds and the establishment of any escrow in connection therewith.
3. All refunding bonds, issued under authority of this section, shall be payable solely from revenues out of which the bonds to be refunded thereby are payable or from revenues out of which bonds of the same character may be made payable under this or any other law then in effect at the time of the refunding.
(Added to NRS by 1967, 1749; A 1975, 432; 1977, 589)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.739 - Payment and contribution by county prohibited; exceptions.

1. Except as otherwise provided in this section, a county shall not pay out of its general fund or otherwise contribute any part of the costs of acquiring, improving and equipping a project.
2. A county shall not use land already owned by the county, or in which the county has an equity interest for the construction of a project unless:
(a) The land was specifically acquired for the purpose of a project;
(b) The board determines that the land is no longer necessary for other purposes of the county; or
(c) The land is conveyed to a nonprofit organization pursuant to NRS 244.287.
3. The entire cost of acquiring, improving and equipping any project must be paid out of the proceeds from the sale of the bonds, but this provision does not prevent a county from accepting donations of property to be used as a part of any project or money to be used for defraying any part of the cost of any project, including the completion of the project by the lessee, purchaser or obligor without any cost or liability to the county.
(Added to NRS by 1967, 1750; A 1975, 433; 1997, 1737)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.741 - Operation by county prohibited.

1. When all principal of, interest on and any prior redemption premiums due in connection with the bonds issued for a project have been paid in full, and if an option to purchase or option to renew a lease, if any, contained in such lease has not been exercised as to all of the property contained in the project, the lease shall terminate and the county shall sell such remaining property or devote the same to county purposes other than those authorized by NRS 244A.669 to 244A.763, inclusive.
2. No county may operate any project as a business or in any other manner except as a lessor or seller thereof. If the project is for the generation and transmission of electricity, and the county retains ownership and sells the electricity generated or charges for the use of the transmitting facilities, the project must be constructed and operated by one or more of the purchasers of that electricity or users of the transmitting facilities pursuant to agreement with the county.
3. Any such sale which is not made pursuant to exercise of an option to purchase by the lessee or pursuant to an agreement of sale shall be conducted in the same manner as is then provided by law governing the issuer’s sale of surplus property.
(Added to NRS by 1967, 1750; A 1973, 972; 1979, 690)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.743 - Project for generation and transmission of electricity: Legislative approval and determination of limit of capacity.

1. A county shall not commence the construction of a project for the generation and transmission of electricity to be financed pursuant to NRS 244A.669 to 244A.763, inclusive, until the Legislature approves the project in general terms and fixes the limit of the capacity of its generating facilities. After a project is originally so approved, no further legislative approval is required except the addition of generating facilities. For the purposes of this subsection, construction is commenced when excavation is begun for the foundations of a unit for the generation of electricity.
2. Approval by the Legislature does not preempt the authority of any state regulatory agency, including, without limitation, the Public Utilities Commission of Nevada, the State Environmental Commission and the State Department of Conservation and Natural Resources. The county shall determine, with the concurrence of the management committee, the capacity of the project to generate electricity, within the limit fixed by the Legislature. This determination must be made before the county applies to the Public Utilities Commission for a permit to construct any generating unit.
(Added to NRS by 1979, 681; A 1997, 1977)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.745 - Project for generation and transmission of electricity: Establishment, composition, powers and duties of committee to manage project.

1. A county which undertakes a project for the generation and transmission of electricity shall provide in financing agreements for the project or in the contracts for the sale of capacity of the project, and contracts for participation in ownership of the project, if any, for the establishment of a management committee. The committee must be composed of voting members, each of whom represents one or more purchasers of capacity or participating owners of an undivided interest in the project, and three nonvoting representatives of the county, appointed by the board of county commissioners. Each voting member is entitled to a vote equal to the total entitlement to capacity of the participant or participants represented by that member. The agreements or contracts must fix the numbers of voting members and the manner of their appointment.
2. Action may be taken by the committee upon an affirmative vote of voting members representing owner-participants and purchaser-participants entitled to, in the aggregate, not less than 80 percent of the capacity of the project. The management committee shall exercise general supervision of the construction and operation of the project, including the approval of all major contracts and other major matters relating to construction and operation of the project. These include, without limitation, contracts and matters relating to the acquisition of resources, facilities and supplies, including rights thereto, for fuel, transportation of fuel, and water for the project.
3. The generating facilities of such project must be designed by a nationally recognized architectural and engineering firm of favorable reputation selected by the management committee. Unless otherwise provided for by the management committee, all materials and construction for the project shall be competitively bid upon terms determined by the management committee.
4. All other matters relating to the powers, duties, organization and operation of such committee must be provided by the financing agreements or contracts.
(Added to NRS by 1979, 681)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.753 - County’s property exempt from taxation; taxation of lessee, purchaser or obligor.

Pursuant to NRS 361.060, all property owned by a county pursuant to NRS 244A.669 to 244A.763, inclusive, is exempt from taxation. The lessee or purchaser shall pay whatever taxes are assessed to him or her pursuant to NRS 361.157 and 361.159, and any obligor shall pay whatever taxes are assessed to him or her in the same manner as any other taxpayer.
(Added to NRS by 1967, 1751; A 1973, 972; 1975, 433; 1979, 691)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.757 - Eminent domain not available; exception.

1. Except as otherwise provided in subsection 2, no land acquired by a county by the exercise of condemnation through eminent domain can be used for the project to effectuate the purposes of NRS 244A.669 to 244A.763, inclusive.
2. If the project is for the generation and transmission of electricity, the county financing the project may acquire land or rights-of-way for generating facilities within its own boundaries, and may acquire land or rights-of-way for transmission facilities or facilities for the production or transportation of fuel or water within or outside its boundaries, by the exercise of condemnation through eminent domain, unless the property to be acquired is owned or otherwise subject to use or control by public utilities within the State.
(Added to NRS by 1967, 1751; A 1979, 691)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.759 - Limitation of actions.

No action may be brought questioning the legality of any contract, lease, agreement, indenture, mortgage, resolution proceedings or bonds executed, adopted or taken in connection with any project or improvements authorized by NRS 244A.669 to 244A.763, inclusive, after 30 days from the effective date of that contract, lease, agreement, indenture, or mortgage or the resolution first authorizing the issuance of those bonds, as the case may be.
(Added to NRS by 1967, 1751; A 1973, 972; 1975, 434; 1979, 691)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.761 - Faith of State pledged against repeal, amendment or modification of County Economic Development Revenue Bond Law.

The faith of the State is hereby pledged that NRS 244A.669 to 244A.763, inclusive, will not be repealed, amended or modified to impair any outstanding bonds or any revenues pledged to their payment, or to impair, limit or alter the rights or powers vested in a county to acquire, finance, improve and equip a project in any way that would jeopardize the interest of any lessee, purchaser or other obligor, or to limit or alter the rights or powers vested in the county to perform any agreement made with any lessee, purchaser or other obligor, until all bonds have been discharged in full or provision for their payment and redemption has been fully made.
(Added to NRS by 1979, 680)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.7641 - Definitions.

As used in NRS 244A.7641 to 244A.7648, inclusive, unless the context otherwise requires:
1. "Mobile telephone service" means cellular or other service to a telephone installed in a vehicle or which is otherwise portable.
2. "Place of primary use" has the meaning ascribed to it in 4 U.S.C. § 124(8), as that section existed on August 1, 2002.
3. "Portable event recording device" has the meaning ascribed to it in NRS 289.830.
4. "Supplier" means a person authorized by the Federal Communications Commission to provide mobile telephone service.
5. "Telephone system" means a system for transmitting information between or among points specified by the user that does not change the form or content of the information regardless of the technology, facilities or equipment used. A telephone system may include, without limitation:
(a) Wireless or Internet technology, facilities or equipment; and
(b) Technology, facilities or equipment used for transmitting information from an emergency responder to the user or from the user to an emergency responder.
6. "Vehicular event recording device" means a device which is affixed to a marked vehicle of a law enforcement agency, as defined in NRS 289.830, and which records both audio and visual events.
(Added to NRS by 1995, 1056; A 1999, 1686, 2715; 2001, 621, 622, 1642, 2124; 2003, 69; 2009, 639; 2017, 591)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.7646 - Dispute of amount of surcharge or designation of place of primary use by customer of supplier of mobile telephone service: Notice by customer; review by supplier; refund, credit or explanation.

1. If a customer of a supplier of mobile telephone service believes that the amount of a surcharge imposed pursuant to NRS 244A.7643 or the designation of a place of primary use is incorrect, the customer may notify the supplier of mobile telephone service 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 supplier of mobile telephone service may reasonably require to investigate the alleged error.
2. Within 60 days after receiving a notice sent pursuant to subsection 1, the supplier of mobile telephone service shall review the records that the supplier of mobile telephone service uses to determine the place of primary use of its customers.
3. If the review indicates:
(a) That the alleged error exists, the supplier of mobile telephone service 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 supplier of mobile telephone service of the alleged error.
(b) That no error exists, the supplier of mobile service shall provide a written explanation to the customer who alleged the error.
4. A customer may not bring a cause of action against a supplier of mobile telephone service for surcharges incorrectly imposed pursuant to NRS 244A.7643 unless the customer first complies with this section.
(Added to NRS by 2001, 1642)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.7647 - Recovering cost of collecting surcharge.

A telecommunications provider or supplier which collects the surcharge imposed pursuant to NRS 244A.7643 is entitled to retain an amount of the surcharge collected which is equal to the cost to collect the surcharge.
(Added to NRS by 1995, 1057; A 1999, 1686; 2001, 621; 2007, 562)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.7648 - Engagement of auditor to analyze or audit surcharge.

1. Except as otherwise provided in subsection 3, if a surcharge is imposed in a county pursuant to NRS 244A.7643, the board of county commissioners of that county may, as part of its review of the 5-year master plan adopted pursuant to NRS 244A.7643 for the enhancement of the telephone system for reporting emergencies in the county or for the purpose of purchasing and maintaining portable event recording devices and vehicular event recording devices, as applicable, engage a qualified independent auditor to perform an analysis or audit of the surcharges collected by telecommunications providers in the county.
2. An auditor that performs an analysis or audit pursuant to this section:
(a) Shall not charge a fee exceeding the actual costs of performing the analysis or audit.
(b) Shall submit a report of his or her findings to the advisory committee of the county established pursuant to NRS 244A.7645.
3. If an auditor performing an analysis or audit of the surcharges collected by telecommunications providers finds in the course of conducting the analysis or audit evidence of a violation of the provisions of NRS 244A.7643, with respect to the amount of money collected or remitted to the county treasurer by a telecommunications provider, the board of county commissioners may engage a qualified independent auditor to perform an additional analysis or audit of the surcharges collected by the telecommunications provider before the next review of the 5-year master plan is conducted.
(Added to NRS by 2019, 1562)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.765 - Definitions.

As used in NRS 244A.765 to 244A.777, inclusive, unless the context otherwise requires:
1. "Board" means the board of county commissioners.
2. "District" means a taxing district created to establish a system to provide a telephone number to be used in an emergency.
3. "System" means the system to provide a telephone number to be used in an emergency.
(Added to NRS by 1985, 953; A 1989, 266)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.767 - Creation of taxing district in county whose population is 700,000 or more; boundaries of district; delegation of operation of system to metropolitan police department.

1. The board in any county whose population is 700,000 or more, shall, by ordinance, create a taxing district to establish a system to provide a telephone number to be used in an emergency if the question for the funding of the system has been approved by the voters of that county.
2. The boundary of the district:
(a) Must be defined in the ordinance;
(b) May not include any part of an incorporated city unless the governing body of the city petitions the board for inclusion in the district; and
(c) May include only the area served by the system.
3. The board may delegate the operation of the system to a metropolitan police department, if one has been established in the county.
(Added to NRS by 1985, 953; A 1989, 1906; 2011, 1125)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.768 - Creation of taxing district in county whose population is less than 700,000; boundaries of district; delegation of operation of system to metropolitan police department.

1. The board in any county whose population is less than 700,000 may submit to the voters of that county the question of whether a taxing district to establish a system to provide a telephone number to be used in an emergency should be created within the county. If the question is approved, the board, by ordinance, must create such a district.
2. The boundary of a district created pursuant to subsection 1:
(a) Must be defined in the ordinance;
(b) May not include any part of an incorporated city unless the governing body of the city petitions the board for inclusion in the district; and
(c) May include only the area served by the system.
3. The board may delegate the operation of the system to a metropolitan police department, if one has been established in the county.
(Added to NRS by 1989, 265; A 1989, 1936; 2011, 1125)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.769 - Features of system.

The system may include:
1. The automatic tracing of the telephone number and location from which a telephone call is made and the transmission of that number or location to the answering location of the system; and
2. Any other feature which enables the system to operate more efficiently and effectively.
(Added to NRS by 1985, 953)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.771 - System to use 911 as primary telephone number; secondary number.

The system shall use 911 as the primary emergency telephone number. The board or the metropolitan police department, if the operation of the system has been delegated to it, may establish a second telephone number to be used in an emergency in any political subdivision participating in the system.
(Added to NRS by 1985, 953)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.773 - Tax levy: Approval of voters; exemption from limitation.

The board shall, upon the approval of the voters of the county pursuant to NRS 244A.767 and 244A.768, levy and collect, from year to year, a tax ad valorem on all taxable property in the district. The district is exempt from the limitation imposed by NRS 354.59811.
(Added to NRS by 1985, 954; A 1989, 266, 2081, 2086)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.775 - Determination of rate of tax levy.

1. The board shall determine annually the amount of money necessary to pay the costs of acquiring, operating and maintaining the system and shall fix a rate, not greater than one-half cent per $100 of assessed valuation unless a different rate is established pursuant to subsection 3, which, when levied upon every dollar of assessed valuation of taxable property in the district, will raise that amount.
2. If the operation of the system has been delegated to the metropolitan police department, it shall submit to the board before May 1 of each year a budget for the operation of the system for the following fiscal year. The board shall consider the budget of the department in making its determination of the amount of money necessary to be raised by taxation.
3. The maximum rate provided by subsection 1 for the levy of the tax may be increased if the board so proposes to the registered voters of the district, specifying the proposed rate, and the proposal is approved by a majority of the voters voting on the question at a primary or general election or a special election called for that purpose.
4. A special election may be held only if the board determines, by a unanimous vote, that an emergency exists. The determination made by the board is conclusive unless it is shown that the board acted with fraud or a gross abuse of discretion. An action to challenge the determination made by the board must be commenced within 15 days after the board’s determination is final. As used in this subsection, "emergency" means any unexpected occurrence or combination of occurrences which requires immediate action by the board to prevent or mitigate a substantial financial loss to the district or county or to enable the board to provide an essential service to the residents of the county.
5. The board shall levy and collect the tax upon the assessed valuation of all taxable property in the district, in the same manner, at the same time and in addition to other taxes levied by the board.
(Added to NRS by 1985, 954; A 1989, 266; 1993, 1038; 2007, 16)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.777 - Collection of taxes; tax constitutes lien.

1. Any officer charged with the duty of collecting taxes shall collect the taxes levied pursuant to NRS 244A.775 at the same time and in the same manner, and with like interest and penalties, as other taxes are collected. When the tax is collected, the officer shall pay it monthly to the county treasurer to the credit of:
(a) The district; or
(b) The metropolitan police department if the operation of the system has been delegated to it.
2. The tax levied pursuant to NRS 244A.765 to 244A.777, inclusive, with any interest or penalties, and the cost of collecting the unpaid tax, penalty or interest, are a lien on the property until they are paid. The lien must be executed, and has the same priority, as a lien for general taxes.
(Added to NRS by 1985, 954)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.785 - Creation in certain counties; boundaries.

1. The board of county commissioners of a county whose population is 700,000 or more may, by ordinance, create one or more districts within the unincorporated area of the county for the support of public parks. Such a district may include territory within the boundary of an incorporated city if so provided by interlocal agreement between the county and the city.
2. The ordinance creating a district must specify its boundaries. The area included within the district may be contiguous or noncontiguous. The boundaries set by the ordinance are not affected by later annexations to or incorporation of a city.
3. The alteration of the boundaries of such a district may be initiated by:
(a) A petition proposed unanimously by the owners of the property which is located in the proposed area which was not previously included in the district; or
(b) A resolution adopted by the board of county commissioners on its own motion.
If the board of county commissioners proposes on its own motion to alter the boundaries of a district for the support of public parks, it shall, at the next primary or general election, submit to the registered voters who reside in the proposed area which was not previously included in the district, the question of whether the boundaries of the district shall be altered. If a majority of the voters approve the question, the board shall, by ordinance, alter the boundaries of the district as approved by the voters.
4. The sample ballot required to be distributed pursuant to NRS 293.565 must include for the question described in subsection 3, a disclosure of any future increase or decrease in costs which may be reasonably anticipated in relation to the purposes of the district for the support of public parks and its probable effect on the district’s tax rate.
(Added to NRS by 1993, 64; A 1993, 337; 1995, 152; 2011, 1125; 2015, 2645, 3178)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.787 - Board of county commissioners ex officio governing body; powers; meetings; employees.

1. The board of county commissioners is ex officio the governing body of a district for the support of public parks and may:
(a) Maintain or establish public parks within it;
(b) Employ personnel necessary to carry out that purpose; and
(c) Provide for the use of revenue received by the district, including the use of personnel or contracts of the county or the city for services within the boundary of a city, pursuant to interlocal agreement.
2. The board of county commissioners may hold meetings as the governing body of the district in conjunction with its meetings as the board of county commissioners without posting additional notices of the meetings within the district.
3. All persons employed to perform the functions of a district are employees of the county for all purposes.
(Added to NRS by 1993, 64)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.789 - Budget of district; submission to voters of proposal to issue bonds or levy tax.

1. The budget of a district for the support of public parks must comply with the provisions of NRS 354.470 to 354.626, inclusive, but need not be separately prepared and may be included within the county budget. The district is not entitled to any share of revenue from the supplemental city-county relief tax.
2. The governing body may submit to the registered voters of the district at a primary or general election:
(a) A proposal to issue general obligation bonds of the district to finance the acquisition, construction, equipment and improvement of one or more park projects within the district, or outside the district if the governing body finds that the park project will benefit the residents of the district, but the amount of general obligation bonds or other securities so issued may not exceed 10 percent of the assessed valuation of the taxable property in the district. The ballot question for such a proposal must contain the principal amount of the general obligation bonds to be issued, the purpose of the issuance of the bonds and the estimate established by the governing body of:
(1) The duration of the levy of property tax that will be used to pay the general obligations; and
(2) The average annual increase, if any, in the amount of property taxes that an owner of a new home with a fair market value of $100,000 will pay for debt service on the general obligation bonds to be issued.
(b) A proposal to levy a tax ad valorem pursuant to NRS 354.5982 for:
(1) Any of the purposes described in paragraph (a);
(2) Maintenance of public parks located within the district;
(3) Maintenance of public parks located outside the district if the governing body finds that the parks benefit the residents of the district; or
(4) Any combination of those purposes.
3. The ballot question for a proposal submitted to the registered voters pursuant to paragraph (b) of subsection 2 must contain the rate of the proposed additional property tax stated in dollars and cents per $100 assessed valuation, the purpose of the proposed additional property tax, the duration of the proposed additional property tax and an estimate established by the governing body of the increase in the amount of property taxes that an owner of a new home with a fair market value of $100,000 will pay per year as a result of the passage of the question.
4. As used in this section, "park project" has the meaning ascribed to it in NRS 244A.039.
5. If the proposal to issue bonds is approved by the voters, the county may issue bonds of the district as provided in chapter 350 of NRS.
(Added to NRS by 1993, 64; A 1999, 1082; 2011, 2724)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.800 - Definitions.

As used in NRS 244A.800 to 244A.830, inclusive:
1. "Department" means the Department of Taxation.
2. "Minor league baseball stadium project" has the meaning ascribed to it in NRS 244A.0344.
(Added to NRS by 2003, 2927)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.810 - Fee: Imposition in certain counties; amount; exception; use of proceeds; limitation on repeal or modification of authorizing ordinance.

1. Except as otherwise provided in subsection 2, the board of county commissioners of a county whose population is 100,000 or more but less than 700,000 may by ordinance impose a fee upon the lease of a passenger car by a short-term lessor in the county in the amount of not more than 2 percent of the total amount for which the passenger car was leased, excluding any taxes or other fees imposed by a governmental entity. If the board of county commissioners has imposed a fee pursuant to this section, the board of county commissioners shall by ordinance require such a fee to be charged and collected, in the manner required by NRS 482C.230, when a shared vehicle that is a passenger car is shared through a peer-to-peer car sharing program in the county.
2. The fee imposed pursuant to subsection 1 must not apply to replacement vehicles. As used in this subsection, "replacement vehicle" means a vehicle that is:
(a) Rented temporarily by or on behalf of a person or leased to a person by a facility that repairs motor vehicles or a motor vehicle dealer; and
(b) Used by the person in place of a motor vehicle owned by the person that is unavailable for use because of mechanical breakdown, repair, service, damage or loss as defined in the owner’s policy of liability insurance for the motor vehicle.
3. Any proceeds of a fee imposed pursuant to this section which are received by a county must be used solely to pay the costs to acquire, lease, improve, equip, operate and maintain within the county a minor league baseball stadium project, or to pay the principal of, interest on or other payments due with respect to bonds issued to pay such costs, including bonds issued to refund bonds issued to pay such costs, or any combination thereof.
4. The board of county commissioners shall not repeal or amend or otherwise directly or indirectly modify an ordinance imposing a fee pursuant to subsection 1 in such a manner as to impair any outstanding bonds issued by or other obligations incurred by the county until all obligations for which revenue from the ordinance have been pledged or otherwise made payable from such revenue have been discharged in full or provision for full payment and redemption has been made.
5. As used in this section, the words and terms defined in NRS 482.053, 482.087, 482C.180 and 482C.190 have the meanings ascribed to them in those sections.
(Added to NRS by 2003, 2927; A 2007, 1295; 2011, 1126; 2021, 1853)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.820 - Contract with Department for collection and administration of fee.

1. Any ordinance adopted pursuant to NRS 244A.810 must include a provision requiring the board of county commissioners to enter into a contract before the effective date of the ordinance with the Department to perform all functions incident to the collection and administration of the fee in the county. Such a contract must:
(a) Authorize the Department to retain 0.25 percent of the amount of the proceeds of the fee to reimburse the Department for its expenses in collecting and administering the fee; and
(b) Require the distribution of the remaining amount of the proceeds of the fee to the county at such a time and in such a manner as the parties determine, which must be not less frequently than once each calendar quarter.
2. Any ordinance amending an ordinance adopted pursuant to NRS 244A.810 must include a provision in substance that the county shall amend the contract made pursuant to subsection 1 by a contract made between the county and the Department, before the effective date of the amendatory ordinance, unless the county determines with the written concurrence of the Department that no such amendment of the contract is necessary or desirable.
(Added to NRS by 2003, 2928)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.830 - Stadium authority: Creation; members; duties.

1. A board of county commissioners that adopts an ordinance imposing a fee pursuant to NRS 244A.810 shall create a stadium authority to assist in the operation of the minor league baseball stadium project. The stadium authority must consist of:
(a) Two members of the board of county commissioners appointed by the board;
(b) Three members from the governing body of the city in which the minor league baseball stadium is located appointed by that governing body; and
(c) Two persons appointed by the owner of the minor league baseball team that will play its home games in the stadium.
2. The members of the stadium authority serve at the pleasure of the governmental entity or person who appointed them to serve in that capacity.
3. A meeting of the stadium authority must be scheduled if two or more members request a meeting of the stadium authority.
4. The stadium authority may recommend to the governing body of the city in which the minor league baseball stadium is located that the governing body impose a surcharge on items or services related to the minor league baseball stadium project. The surcharge must be approved by a two-thirds majority of the governing body. Any proceeds from a surcharge imposed pursuant to this section must be paid to and collected by the city and must be used solely to pay the costs to acquire, lease, improve, equip, operate and maintain the minor league baseball stadium project, or to pay the principal of, interest on or other payments due with respect to bonds issued by the city to pay such costs, including bonds issued to refund bonds issued to pay such costs, or any combination thereof. The proceeds of the surcharge must not be transferred to any other fund or account or used for any other purpose.
(Added to NRS by 2003, 2928; A 2011, 3340)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.870 - Contract with Department for collection and administration of fee.

1. Any ordinance adopted pursuant to NRS 244A.860 must include a provision requiring the board of county commissioners to enter into a contract before the effective date of the ordinance with the Department to perform all functions incident to the collection and administration of the fee in the county. Such a contract must:
(a) Authorize the Department to retain 0.10 percent of the amount of the proceeds of the fee to reimburse the Department for its expenses in collecting and administering the fee; and
(b) Require the distribution of the remaining amount of the proceeds of the fee to the county at such a time and in such a manner as the parties determine, which must be not less frequently than once each calendar quarter.
2. Any ordinance amending an ordinance adopted pursuant to NRS 244A.860 must include a provision in substance that the county shall amend the contract made pursuant to subsection 1 by a contract made between the county and the Department, before the effective date of the amendatory ordinance, unless the county determines with the written concurrence of the Department that no such amendment of the contract is necessary or desirable.
(Added to NRS by 2003, 20th Special Session, 295)
2023 Nevada Revised Statutes › Chapter 244A - Counties: Financing of Public Improvements › NRS 244A.900 - "Hotel" defined.

As used in this section and NRS 244A.910 and 244A.920, unless the context otherwise requires, "hotel" means a building occupied or intended to be occupied for compensation, as the temporary residence for transient guests, primarily persons who have residence elsewhere. A hotel has an interior hall and lobby with access to each room from the interior hall or lobby.
(Added to NRS by 2015, 466)