reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.206 - Recommended minimum expenditure by school districts, charter schools and university schools for profoundly gifted pupils for textbooks, instructional supplies, instructional software and instructional hardware.

1. On or before August 1 of each odd-numbered year, the Department, in consultation with the Budget Division of the Office of Finance and the Fiscal Analysis Division of the Legislative Counsel Bureau, shall determine a recommended minimum amount of money to be expended during each fiscal year of a biennium for textbooks, instructional supplies, instructional software and instructional hardware by all school districts, charter schools and university schools for profoundly gifted pupils. The amount must be determined by increasing the amount that was established for the Fiscal Year 2004-2005 by the percentage of the change in enrollment between Fiscal Year 2004-2005 and the fiscal year for which the amount is being established, plus any inflationary adjustment approved by the Legislature after Fiscal Year 2004-2005.
2. The Department, in consultation with the Budget Division of the Office of Finance and the Fiscal Analysis Division of the Legislative Counsel Bureau, shall develop or revise, as applicable, a formula for determining the minimum amount of money that each school district, charter school and university school for profoundly gifted pupils is recommended to expend each fiscal year for textbooks, instructional supplies, instructional software and instructional hardware. The sum of all of the minimum amounts determined pursuant to this subsection must be equal to the combined minimum amount determined pursuant to subsection 1. The formula must be used only to develop expenditure recommendations and must not be used to alter the yearly apportionment from the State Education Fund to school districts, charter schools or university schools for profoundly gifted pupils.
3. Upon approval of the formula pursuant to subsection 2, the Department shall provide written notice to each school district, charter school and university school for profoundly gifted pupils on or before August 15 of each odd-numbered year that sets forth the recommended minimum combined amount of money that the school district, charter school and university school for profoundly gifted pupils may expend for textbooks, instructional supplies, instructional software and instructional hardware for each fiscal year of a biennium.
(Added to NRS by 2003, 20th Special Session, 202; A 2009, 475, 908, 939; 2019, 4221; 2021, 1122)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.2062 - Report concerning failure to comply with recommended minimum expenditure.

1. On or before January 1 of each year, the Department shall determine whether each school district, charter school and university school for profoundly gifted pupils has expended, during the immediately preceding fiscal year, the recommended minimum amount of money set forth in the notice provided pursuant to subsection 3 of NRS 387.206. In making this determination, the Department shall use the report submitted by:
(a) The school district pursuant to NRS 387.303.
(b) The charter school pursuant to NRS 388A.345.
(c) The university school for profoundly gifted pupils pursuant to NRS 388C.250.
2. Except as otherwise provided in subsection 3, if the Department determines that a school district, charter school or university school for profoundly gifted pupils, as applicable, has not expended the recommended minimum amount of money set forth in the notice or the revised notice, as applicable, provided pursuant to subsection 3 of NRS 387.206, the Department shall publish a report on an Internet website maintained by the Department which identifies the difference between the actual combined expenditure for textbooks, instructional supplies, instructional software and instructional hardware and the minimum recommended combined expenditure set forth in the notice provided pursuant to subsection 3 of NRS 387.206.
3. If the actual enrollment of pupils in a school district, charter school or university school for profoundly gifted pupils is less than the enrollment included in the projections used in the biennial budget of the school district submitted pursuant to NRS 387.303, the budget of the charter school submitted pursuant to NRS 388A.345 or the report of the university school for profoundly gifted pupils submitted pursuant to NRS 388C.250, as applicable, the recommended expenditure for textbooks, instructional supplies, instructional software and instructional hardware pursuant to NRS 387.206 must be reduced proportionately.
(Added to NRS by 2003, 20th Special Session, 202; A 2009, 475, 908, 939; 2019, 4222; 2021, 1123)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.210 - Duties of county treasurer.

Except when the board of trustees of a county school district elects to establish a separate account under the provisions of NRS 354.603, each county treasurer shall:
1. Receive and hold as a special deposit all public school moneys, whether received by the county treasurer from the State Treasurer or from any other source, and keep separate accounts thereof and of their disbursements.
2. Pay over all public school moneys received by the county treasurer only on warrants of the county auditor, issued upon orders of the board of trustees of the county school district. All orders issued in accordance with law by the board of trustees shall be valid vouchers in the hands of the county auditors for warrants drawn upon such orders.
[131:32:1956]—(NRS A 1971, 1348; 1975, 1810; 2019, 4223)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.220 - Penalties for failure of county treasurer or county auditor to perform certain duties.

1. If any county treasurer or county auditor fails or neglects to perform the duties required of him or her by NRS 354.603 and 387.210, the county treasurer or county auditor shall forfeit for the benefit of the county school district fund the sum of $100 from his or her official compensation.
2. Upon notification by the Superintendent of Public Instruction of such a failure or neglect on the part of the county treasurer or county auditor, the board of county commissioners shall deduct $100 from his or her official compensation and shall place the money to the credit of the county school district fund.
[133:32:1956]—(NRS A 1971, 1348; 1993, 216)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.300 - Budgets: Preparation.

Boards of trustees of county school districts shall prepare budgets of the amounts of money estimated to be necessary to pay the expenses of conducting the public business of the school districts as provided in chapter 354 of NRS.
[149:32:1956]—(NRS A 1971, 522)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.301 - Budgets: Establishment of criteria for determining budgetary priorities directed at improving pupil achievement and classroom instruction; use of criteria.

1. Within the limits prescribed by law, the board of trustees of each school district shall establish criteria for determining budgetary priorities that are directed at improving the achievement of pupils and improving classroom instruction.
2. The superintendent of schools of the school district shall use the criteria established pursuant to subsection 1 in making recommendations to the board of trustees regarding the budget of the school district.
(Added to NRS by 2013, 281)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.3035 - Duties of Department: Determination of apportionment of state school money; development of uniform system of budgeting and accounting; continuing study of state school finance; preparation of biennial budgets.

The Department shall:
1. Determine the apportionment of all state school money to schools of the State as prescribed by law.
2. Develop for public schools of the State a uniform system of budgeting and accounting. The system must provide for the separate reporting of expenditures for each:
(a) School district; and
(b) School within a school district.
Upon approval of the State Board, the system is mandatory for all public schools in this State and must be enforced as provided in subsection 1 of NRS 387.3039.
3. Carry on a continuing study of school finance in the State, particularly the method by which schools are financed on the state level, and make such recommendations to the Superintendent of Public Instruction for submission to the Governor as the Department deems advisable.
4. Recommend to the Superintendent of Public Instruction for submission to the Governor such changes in budgetary and financial procedures as the studies may show to be advisable.
5. Perform such other statistical and financial duties pertaining to the administration and finances of the schools of the State as may be required by the Superintendent of Public Instruction.
6. Prepare for the Superintendent of Public Instruction the biennial budgets of the Department for submission to the Governor.
[31:32:1956]—(NRS A 1959, 800; 1965, 1149; 1969, 168; 1979, 1571; 1987, 828; 1997, 1767; 2013, 2634; 2015, 2092)—(Substituted in revision for NRS 385.310)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.3037 - Duties of Department: Investigation of claims against school funds and accounts.

The Department shall:
1. Investigate any claim against any school fund or an account established under NRS 354.603, 388A.411 or 388C.260, as applicable, whenever a written protest against the drawing of a warrant, check or order in payment of the claim is filed with the county auditor, the sponsor of the charter school or the Department.
2. If, upon an investigation conducted pursuant to subsection 1, the Department finds that any such claim is unearned, illegal or unreasonably excessive, the Department shall notify the county auditor and the clerk of the board of trustees, the governing body of the charter school or the governing body of the university school for profoundly gifted pupils who drew or authorized the order for the claim, stating the reasons in writing why the order is unearned, illegal or excessive.
3. If notified pursuant to subsection 2, the county auditor shall not draw his or her warrant in payment of the claim nor shall the board of trustees, governing body of the charter school or governing body of the university school for profoundly gifted pupils draw a check or order in payment of the claim from an account established under NRS 354.603, 388A.411 or 388C.260, as applicable.
4. If the Department finds that any protested claim is legal and actually due the claimant, the Department shall authorize the county auditor, the board of trustees, the governing body of the charter school or the governing body of the university school for profoundly gifted pupils, as applicable, to draw his or her warrant or its check or order on an account established under NRS 354.603, 388A.411 or 388C.260, as applicable, for the claim, and the county auditor, the board of trustees or the appropriate governing body shall immediately draw his or her warrant or its check or order in payment of the claim.
(Added to NRS by 1959, 811; A 1965, 1150; 1969, 169; 1971, 1346; 1975, 1808; 1979, 1572; 1987, 829; 2009, 932; 2013, 2635)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.3039 - Duties of Department: Inspections of record books and accounts.

The Department shall:
1. Inspect the record books and accounts of boards of trustees, governing bodies of charter schools and governing bodies of university schools for profoundly gifted pupils and enforce the uniform method of keeping the financial records and accounts of school districts, charter schools and university schools for profoundly gifted pupils.
2. Inspect the school fund accounts of the county auditors of the several counties and report the condition of the funds of any school district to the board of trustees thereof.
3. Inspect the accounts established by:
(a) The boards of trustees under NRS 354.603 and report the condition of the accounts to the respective boards of county commissioners and county treasurers.
(b) The governing bodies of charter schools under NRS 388A.411 and report the condition of the accounts to the respective sponsors of the charter schools and governing bodies of the charter schools.
(c) The governing bodies of university schools for profoundly gifted pupils under NRS 388C.260 and report the condition of the accounts to the Board of Regents of the University of Nevada and the respective governing bodies of the university schools.
(Added to NRS by 1959, 811; A 1965, 1150; 1969, 169; 1971, 1346; 1975, 1808; 1979, 1572; 1987, 829; 2009, 932; 2013, 2635)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.304 - Duties of Department: Annual audit of count of pupils; review of audits and budgets of school districts; consultation with school districts in preparation of biennial budgetary request; training for school district financial officers.

The Department shall:
1. Conduct an annual audit of the count of pupils for apportionment purposes reported each quarter by each school district pursuant to NRS 387.123 and the data reported by each school district pursuant to NRS 388.710 that is used to measure the effectiveness of the implementation of a plan developed by each school district to reduce the pupil-teacher ratio as required by NRS 388.720.
2. Review each school district’s report of the annual audit conducted by a public accountant as required by NRS 354.624, and the annual report prepared by each district as required by NRS 387.303, and report the findings of the review to the State Board and the Joint Interim Standing Committee on Education, with any recommendations for legislation, revisions to regulations or training needed by school district employees. The report by the Department must identify school districts which failed to comply with any statutes or administrative regulations of this State or which had any:
(a) Long-term obligations in excess of the general obligation debt limit;
(b) Deficit fund balances or retained earnings in any fund;
(c) Deficit cash balances in any fund;
(d) Variances of more than 10 percent between total general fund revenues and budgeted general fund revenues; or
(e) Variances of more than 10 percent between total actual general fund expenditures and budgeted total general fund expenditures.
3. In preparing its biennial budgetary request for the State Education Fund, consult with the superintendent of schools of each school district or a person designated by the superintendent.
4. Provide, in consultation with the Budget Division of the Office of Finance and the Fiscal Analysis Division of the Legislative Counsel Bureau, training to the financial officers of school districts in matters relating to financial accountability.
(Added to NRS by 1999, 2924; A 2005, 2161; 2015, 3726; 2019, 4225)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.3045 - Report of decline in ending balance of general fund of school district.

If the ending balance of the general fund of a school district has declined for 3 consecutive years, the school district shall submit to the Committee on Local Government Finance created pursuant to NRS 354.105 a written explanation of the cause of the decline.
(Added to NRS by 1999, 1358; A 2001, 1827)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.305 - Medium-term obligations.

A medium-term obligation for the purpose of meeting a great necessity may be authorized by the board of trustees of a school district in the manner provided in chapter 350 of NRS.
[150:32:1956]—(NRS A 1973, 18; 1995, 1827)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.310 - Order for payment of money; procedures for approval of orders and signing of cumulative voucher sheets; issuance of warrants; limitations; cancellation.

1. Except as otherwise provided by the board of trustees, the clerk of the board shall draw all orders for the payment of money belonging to the school district. The orders must be listed on cumulative voucher sheets.
2. The board of trustees shall prescribe the procedures by which the orders must be approved and the cumulative voucher sheets signed. The procedures must provide:
(a) That the approval of the board of trustees is required before orders are paid unless a payment must be expedited for the school district to:
(1) Receive a discount or other savings which is related to the timeliness of payment;
(2) Avoid a service charge or other cost which is related to the timeliness of payment; or
(3) Abide by a purchase order, contract or other order for payment which has been approved by the board of trustees at a public meeting.
(b) For ratification by the board of trustees at its next regularly scheduled meeting of any payment that is made without the approval of the board pursuant to an exception set forth in paragraph (a).
3. When the orders have been approved and the cumulative voucher sheets have been signed in accordance with such procedures, the orders are valid vouchers in the hands of the county auditor for the county auditor to issue warrants on the county treasurer to be paid out of money belonging to the school district.
4. No order in favor of the board of trustees or any member thereof, except for salaries as required by NRS 386.320 or travel expenses and subsistence as authorized by NRS 386.290, may be drawn.
5. An order drawn by a clerk of a board of trustees pursuant to subsection 1 is void if not presented for payment within 1 year after the date of issuance.
6. Any order remaining unpaid after the expiration of 1 year, whether outstanding or uncalled for in the office of the county auditor, must be cancelled by the county auditor, who shall immediately notify the county treasurer of the cancellation. The county treasurer shall not pay a warrant presented for payment more than 1 year after the date of issuance of such an order. This subsection does not apply if the board of trustees establishes and administers a separate account pursuant to NRS 354.603.
[151:32:1956]—(NRS A 1959, 262; 1961, 41; 1967, 816; 1969, 127; 1971, 117; 1979, 1590; 1993, 423, 1189; 1995, 1737; 2007, 2451; 2017, 2109)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.315 - Statements of purpose and invoices to accompany orders; liability of trustees.

1. Every order drawn by the clerk of the board of trustees of a school district must be accompanied by an itemized statement of the purpose or purposes for which the order is issued, and a true copy of an itemized invoice drawn by the person, association, firm or corporation in whose favor the order is drawn. The statement and a true copy of the invoice must be filed in the office of the county auditor and is subject to inspection by the Superintendent of Public Instruction. Statements and invoices shall be kept on file until ordered destroyed by the Superintendent.
2. No order for the payment of money of any school district may be issued by the clerk of the board of trustees unless there is in the county treasury, to the credit of the school district, a sum of money equal to the full amount for which the order is issued, and available for the purpose of the order.
3. If the clerk of any board of trustees draws any order for the payment of school money in violation of law, the members of the board of trustees are jointly and severally liable for the amount of the order.
[152:32:1956]—(NRS A 1959, 27, 803; 1979, 1591)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.317 - Rejection of order by county auditor; return of order with endorsed statement for rejection.

If a county auditor refuses to allow any order of the board of trustees for the payment of school district moneys, in whole or in part, the county auditor shall immediately return such order to the board with a statement of, and his or her reasons for, rejection endorsed on the order.
(Added to NRS by 1961, 41)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.319 - Authorized travel by trustee: Payment of travel and subsistence; claims.

1. Any travel by trustees of the school district, other than as provided for in NRS 386.290, required for the transaction of official business of the school district shall first be authorized by the board of trustees. When such travel is authorized, trustees of the school district shall receive the travel expenses and per diem allowances provided for state officers and employees generally.
2. Claims for travel expenses and per diem allowances authorized in subsection 1 shall be presented and allowed as provided by law for other claims against the school district.
(Added to NRS by 1963, 608; A 2007, 602)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.320 - Quarterly publication of expenditures of school district.

1. During each quarter of each school year, the clerk of the board of trustees of a county school district shall cause to be published a list of expenditures of the county school district made during the previous quarter school year. The published list of expenditures shall be in the form prescribed by the Superintendent of Public Instruction.
2. The publication required by subsection 1 shall be printed in some newspaper published and of general circulation in the county the boundaries of which are conterminous with the boundaries of the county school district.
3. The newspaper described in subsection 2 must possess the qualifications prescribed in chapter 238 of NRS.
4. If no qualified newspaper is published within a county, then the required publication shall be printed in some qualified newspaper printed in the State of Nevada and having a general circulation within the county.
[153:32:1956]—(NRS A 1957, 189; 1971, 523; 1979, 1591)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.328 - Establishment; purposes; accumulation of money for specified period; source; reversion prohibited; pledge of proceeds for payment on bonds.

1. The board of trustees of each school district shall establish a fund for capital projects for the purposes set forth in subsection 1 of NRS 387.335. The money in the fund for capital projects may be transferred to the debt service fund to pay the cost of the school district’s debt service.
2. The board of trustees may accumulate money in the fund for capital projects for a period not to exceed 20 years.
3. That portion of the governmental services tax whose allocation to the school district pursuant to NRS 482.181 is based on the amount of the property tax levy attributable to its debt service must be deposited in the county treasury to the credit of the fund established under subsection 1 or the school district’s debt service fund.
4. No money in the fund for capital projects at the end of the fiscal year may revert to the county school district fund, nor may the money be a surplus for any other purpose than those specified in subsection 1.
5. The proceeds of the taxes deposited in the fund for capital projects pursuant to NRS 244.3354, 268.0962, 375.070, 377C.110, 387.3288 and 387.3289 and, in a county whose population is 100,000 or more but less than 700,000, the portion of the governmental services tax whose allocation to the school district pursuant to NRS 482.181 is based on the amount of the property tax levy attributable to its debt service may be pledged to the payment of the principal and interest on bonds or other obligations issued for one or more of the purposes set forth in NRS 387.335. The proceeds of such taxes so pledged may be treated as pledged revenues for the purposes of subsection 3 of NRS 350.020, and the board of trustees of a school district may issue bonds for those purposes in accordance with the provisions of chapter 350 of NRS.
[147:32:1956]—(NRS A 1971, 522; 1979, 1590; 1981, 1545; 1983, 1635; 1985, 143; 1987, 1320; 1993, 110; 1997, 2454; 2001, 306; 2001 Special Session, 140, 159; 2013, 2800; 2023, 2305)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.3286 - Tax for fund for capital projects: Forms for submission of ballot question; examples.

1. The Committee on Local Government Finance shall annually provide to each county clerk and district attorney:
(a) Forms for submitting a ballot question to the registered voters of a county for the imposition of an additional property tax pursuant to NRS 387.3285; and
(b) Examples of past ballot questions for the imposition of an additional property tax.
2. The county clerk or district attorney may make these forms and examples available to the general public.
(Added to NRS by 1999, 1084)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.3287 - Tax for account for replacement of capital assets or construction of new buildings for schools to accommodate community growth.

1. Except as otherwise provided in subsections 4 and 5, upon the approval of a majority of the registered voters of a county voting upon the question, the board of county commissioners in each county may levy a separate tax pursuant to the provisions and subject to the limitations of NRS 387.3285.
2. Money raised pursuant to this section must be deposited in the county treasury to the credit of the fund for capital projects and must be maintained in a separate budgetary account for the replacement of capital assets. All interest and income earned on the money in the account must be credited to the account. Except as otherwise provided in subsection 3, money in the account must only be expended for the renovation or replacement of depreciating capital assets of the county school district.
3. Money raised pursuant to this section may be expended for the construction of new buildings for schools to accommodate community growth if the expenditure is approved by a majority of the registered voters of the county voting upon the question. An expenditure proposed pursuant to the provisions of this subsection must be submitted as a separate question to the voters on the ballot at a primary, general or special election.
4. The replacement value of the capital assets of a county school district must be determined by the board of trustees of the county school district before any property tax is levied pursuant to subsection 1. The replacement value may be redetermined before July 1 of each year to become effective for the purposes of this section on the first day of the next fiscal year.
5. The property tax authorized in subsection 1 may not be imposed or collected if the account for the replacement of capital assets contains revenue in an amount equal to or more than 30 percent of the replacement value of the capital assets of the county school district.
(Added to NRS by 1989, 680; A 1999, 1085)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.3288 - Authorization for board of county commissioners in certain counties to levy additional property tax for deposit in fund for capital projects; deadline prescribed.

1. On or before January 1, 2014, the board of county commissioners of each county whose population is 100,000 or more but less than 700,000 may, in addition to any other taxes levied in accordance with this chapter, levy an ad valorem tax of 5 cents on each $100 of assessed valuation of taxable property within the county for the capital projects of the school district. Any such levy must be approved by a two-thirds majority of the members of the board.
2. Any money collected pursuant to this section must be deposited in the county treasury to the credit of the fund for capital projects established pursuant to NRS 387.328, to be held and expended in the same manner as other money deposited in that fund.
3. The rate of any tax levied pursuant to subsection 1 must not be included in the total ad valorem tax levy for the purposes of the application of the limitation in NRS 361.453.
(Added to NRS by 2013, 2800)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.3289 - Board of county commissioners in certain counties to levy additional property tax for deposit in fund for capital projects.

1. The board of county commissioners of a county whose population is 52,500 or more and less than 57,500 shall, in addition to any taxes levied in accordance with NRS 387.195, levy a tax at a rate of not less than 1 cent and not more than 25 cents on each $100 of assessed valuation of taxable property within the county for capital projects of a school district, including, without limitation, capital projects for schools located on qualified tribal land.
2. Any money collected pursuant to this section must be deposited in the county treasury for credit to the fund for capital projects established pursuant to NRS 387.328, to be held and expended in the same manner as other money deposited in that fund.
3. The rate of any tax levied pursuant to subsection 1 must not be included in the total ad valorem tax levy for the purposes of the application of the limitation in NRS 361.453.
4. As used in this section, "qualified tribal land" means any real property:
(a) For which legal title is vested in, or held in trust for the benefit of, an Indian tribe or an individual Native American, and which is subject to restrictions against alienation pursuant to federal law; and
(b) Over which an Indian tribe exercises governmental power.
(Added to NRS by 2023, 2301)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.329 - Definitions.

As used in NRS 387.331:
1. "Apartment house" means a building arranged in several suites of connecting rooms, each suite designed for independent housekeeping, but with certain typical mechanical conveniences, such as air-conditioning, heat, light or elevator services shared in common by all families occupying the building.
2. "Lot for a mobile home" means any area or tract of land designated, designed or used for the occupancy of a mobile home. A "mobile home" is a vehicle without motive power designed or equipped for living purposes and to carry property or passengers wholly on its own structure and to be drawn by a motor vehicle.
3. "Residential dwelling unit" means a building or a portion of a building planned, designed or used as a residence for one family only, living independently of other families or persons, and having its own bathroom and housekeeping facilities included in the unit.
(Added to NRS by 1979, 1287)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.331 - Imposition of tax in certain school districts whose population is less than 100,000; limitation on amount; deposit of proceeds.

1. The tax on residential construction authorized by this section is a specified amount which must be the same for each:
(a) Lot for a mobile home;
(b) Residential dwelling unit; and
(c) Suite in an apartment house,
imposed on the privilege of constructing apartment houses and residential dwelling units and developing lots for mobile homes.
2. The board of trustees of any school district in a county whose population is less than 100,000 and is not a consolidated municipality may request that the board of county commissioners of the county in which the school district is located impose a tax on residential construction in the school district to construct, remodel and make additions to school buildings. Whenever the board of trustees takes that action, it shall notify the board of county commissioners and shall specify the areas of the county to be served by the buildings to be erected or enlarged.
3. If the board of county commissioners decides that the tax should be imposed, it shall notify the Nevada Tax Commission. If the Commission approves, the board of county commissioners may then impose the tax, whose specified amount must not exceed $1,600.
4. The board shall collect the tax so imposed, in the areas of the county to which it applies, and may require that administrative costs, not to exceed 1 percent, be paid from the amount collected.
5. The money collected must be deposited with the county treasurer in the school district’s fund for capital projects to be held and expended in the same manner as other money deposited in that fund.
(Added to NRS by 1979, 1287; A 1983, 1635; 1989, 1924; 1997, 2358; 2001, 1987; 2011, 1247; 2023, 269)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.332 - Duty of Nevada Tax Commission to review need for tax.

The Nevada Tax Commission shall, every 4 years after it has approved the imposition of a tax on residential construction in a particular county or area of a county, review the need for the tax under the circumstances existing at the time of the review. If the Commission finds that the tax is no longer needed, it shall so inform the board of county commissioners of that county, who shall repeal the tax as of the end of the current fiscal year.
(Added to NRS by 1979, 1288)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.3324 - Public Schools Overcrowding and Repair Needs Committee to prepare recommendations for imposition of taxes and submit recommendations to board of county commissioners; submission of question to voters; imposition of recommended tax.

1. If a Public Schools Overcrowding and Repair Needs Committee is established pursuant to subsection 1 of NRS 387.3322, such a Committee shall, on or before April 2, 2016:
(a) Prepare recommendations for the imposition of one or more of the taxes described in NRS 387.3326 in the county to provide funding for the school district for the purposes set forth in subsection 1 of NRS 387.335. The recommendations must specify the proposed rate or rates for each of the recommended taxes and may specify the period during which one or more of the recommended taxes will be imposed.
(b) Submit the recommendations to the board of county commissioners.
2. Upon the receipt of recommendations pursuant to subsection 1, the board of county commissioners shall, at the General Election on November 8, 2016, submit a question to the voters of the county asking whether any of the recommended taxes should be imposed in the county. The question submitted to the voters of the county must specify the proposed rate or rates for each of the recommended taxes and the period during which each of the recommended taxes will be imposed, if the period was specified in the recommendations submitted pursuant to subsection 1. If the question submitted to the voters pursuant to this subsection asks the voters of the county whether to impose the tax described in subsection 5 of NRS 387.3326, the question must state that any such tax imposed is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.
3. If a majority of the voters voting on the question submitted to the voters pursuant to subsection 2 vote affirmatively on the question:
(a) The board of county commissioners shall impose the recommended tax or taxes in accordance with the provisions of NRS 387.3326 and at the rate or rates specified in the question submitted to the voters pursuant to subsection 2.
(b) If the question recommended the imposition of the tax described in subsection 5 of NRS 387.3326:
(1) Any such tax imposed is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.
(2) The provisions of NRS 361.453 do not apply to any such tax imposed.
(c) The tax or taxes shall be imposed notwithstanding the provisions of any specific statute to the contrary and, except as otherwise specifically provided in NRS 387.3322 to 387.3328, inclusive, such tax or taxes are not subject to any limitations set forth in any statute which authorizes the board of county commissioners to impose such tax or taxes including, without limitation, any limitations on the maximum rate or rates which may be imposed or the duration of the period during which such taxes may be imposed.
(Added to NRS by 2015, 2445)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.3328 - Deposit and use of proceeds of tax.

The proceeds of any tax or taxes imposed pursuant to NRS 387.3324 and 387.3326:
1. Must be deposited in the school district’s fund for capital projects established pursuant to NRS 387.328, to be held and, except as otherwise provided in subsection 2, expended in the same manner as other money deposited in that fund.
2. May be pledged to the payment of principal and interest on bonds or other obligations issued for one or more of the purposes set forth in NRS 387.335. The proceeds of such taxes so pledged may be treated as pledged revenues for the purposes of subsection 3 of NRS 350.020, and the board of trustees of the school district may issue bonds for those purposes in accordance with the provisions of chapter 350 of NRS.
3. May not be used:
(a) To settle or arbitrate disputes between a recognized organization representing employees of a school district and the school district, or to settle any negotiations; or
(b) To adjust the district-wide schedule of salaries and benefits of the employees of a school district.
(Added to NRS by 2015, 2447)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.333 - Creation; acceptance of gifts and grants; investment; payment of claims.

1. The Fund to Assist School Districts in Financing Capital Improvements is hereby created in the State Treasury, to be administered by the Director of the Office of Finance. All money received and held by the State Treasurer for the purpose of the Fund must be deposited in the Fund.
2. The Director of the Office of Finance may accept gifts and grants from any source for deposit in the Fund.
3. The money in the Fund must be invested as the money in other state funds is invested. All interest and income earned on the money in the Fund must be credited to the Fund.
4. Claims against the Fund must be paid as other claims against the State are paid.
(Added to NRS by 1999, 3218)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.3335 - Application for grant; proof of emergency conditions; determinations by Department of Taxation and State Public Works Division; approval by State Board of Examiners; awards of grants.

1. The board of trustees of a school district may apply to the Director of the Office of Finance for a grant of money from the Fund created pursuant to NRS 387.333 on a form provided by the Director of the Office of Finance. The application must be accompanied by proof that the following emergency conditions exist within the school district:
(a) The combined ad valorem tax rate of the county is at the limit imposed by NRS 361.453; and
(b) At least:
(1) One building that is located on the grounds of a school within the school district has been condemned;
(2) One of the facilities that is located on the grounds of a school within the school district is unsuitable for use as a result of:
(I) Structural defects;
(II) Barriers to accessibility; or
(III) Hazards to life, health or safety, including, without limitation, environmental hazards and the operation of the facility in an unsafe manner; or
(3) One of the facilities that is located on the grounds of a school within the school district is in such a condition that the cost of renovating the facility would exceed 40 percent of the cost of constructing a new facility.
2. Upon receipt of an application submitted pursuant to subsection 1, the Director of the Office of Finance shall forward the application to the:
(a) Department of Taxation to determine whether or not:
(1) The application satisfies the showing of proof required pursuant to paragraph (a) of subsection 1; and
(2) The board of county commissioners in the county in which the school district is located has imposed a tax of more than one-eighth of 1 percent pursuant to NRS 377B.100;
(b) State Public Works Division of the Department of Administration to determine whether the application satisfies the showing of proof required pursuant to paragraph (b) of subsection 1; and
(c) Department of Education for informational purposes.
3. The Department of Taxation and the State Public Works Division shall submit written statements of their determinations pursuant to subsection 2 regarding an application to the Director of the Office of Finance. Upon receipt of such statements, the Director shall submit the application accompanied by the written statements from the Department of Taxation and State Public Works Division to the State Board of Examiners for approval.
4. The Director of the Office of Finance shall make grants from the Fund created pursuant to NRS 387.333 based upon the need of each school district whose application is approved by the State Board of Examiners.
5. The Director of the Office of Finance shall adopt regulations that prescribe the annual deadline for submission of an application to the Director of the Office of Finance by a school district that desires to receive a grant of money from the Fund.
(Added to NRS by 1999, 3218; A 2019, 1305)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.3341 - Creation; acceptance of gifts and grants; investment; payment of claims; required use of grant money.

1. The Fund to Assist Rural School Districts in Financing Capital Improvements is hereby created in the State Treasury, to be administered by the Director of the Office of Finance. All money received and held by the State Treasurer for the purpose of the Fund must be deposited in the Fund.
2. The Director of the Office of Finance may accept gifts and grants from any source for deposit in the Fund.
3. The money in the Fund must be invested as the money in other state funds is invested. All interest and income earned on the money in the Fund must be credited to the Fund.
4. Claims against the Fund must be paid as other claims against the State are paid.
5. Money in the Fund must be used to make grants to school districts in counties whose population is less than 100,000, for the following purposes:
(a) Construction, design or purchase of new buildings for schools, including, but not limited to, teacherages, dormitories, dining halls, gymnasiums and stadiums.
(b) Enlarging, remodeling or repairing existing buildings or grounds for schools, including, but not limited to, teacherages, dormitories, dining halls, gymnasiums and stadiums.
(c) Acquiring sites for building schools, or additional real property for necessary purposes related to schools, including, but not limited to, playgrounds, athletic fields and sites for stadiums.
(Added to NRS by 2023, 2303)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.3342 - Authorization for board of county commissioners in certain counties to levy additional property tax on taxable property for capital projects which may obtain a grant from Fund; deposit of money; pledge of proceeds for payment on bonds.

1. Except for a board of county commissioners which is required to levy a tax pursuant to NRS 387.3289, the board of county commissioners of a county whose population is less than 100,000, may, in addition to any taxes levied in accordance with NRS 387.195, levy a tax at a rate established by the board of county commissioners on all taxable property in the county for a capital project of the school district for which a grant may be obtained from the Fund to Assist Rural School Districts in Financing Capital Improvements created by NRS 387.3341. The board of county commissioners shall determine the amount of money necessary, when combined with money anticipated to be received as a grant from the Fund, to pay the costs of the proposed capital project or the principal and interest on bonds or other obligations issued for one or more purposes set forth in subsection 5 of NRS 387.3341, and shall fix a rate which, when levied upon every dollar of assessed valuation of taxable property in the district, will raise that amount.
2. Any money collected pursuant to this section must be deposited in the county treasury for credit to the fund for capital projects established pursuant to NRS 387.328, to be expended:
(a) For a capital project of a school district for which a grant to the school district was made from the Fund to Assist Rural School Districts in Financing Capital Improvements pursuant to NRS 387.3343; or
(b) With respect to any money collected in excess of the amount of the grant made from the Fund to Assist Rural School Districts in Financing Capital Improvements for the fiscal year pursuant to NRS 387.3343, in the same manner as other money deposited in the fund for capital projects.
3. The proceeds of the tax collected pursuant to this section may be pledged to the payment of principal and interest on bonds or other obligations issued for one or more of the purposes set forth in subsection 5 of NRS 387.3341. The proceeds of such taxes so pledged may be treated as pledged revenues for the purposes of subsection 3 of NRS 350.020, and the board of trustees of the school district may issue bonds for those purposes in accordance with the provisions of chapter 350 of NRS.
4. The rate of any tax levied pursuant to subsection 1 must not be included in the total ad valorem tax levy for the purposes of the application of the limitation in NRS 361.453.
(Added to NRS by 2023, 2302)
2023 Nevada Revised Statutes › Chapter 387 - Financial Support of School System › NRS 387.3343 - Application for grant from Fund after levying certain taxes; required contents; amount of grant; regulations.

1. Following any fiscal year in which a county levies a tax imposed pursuant to NRS 387.3342, the board of trustees of the school district in the county shall apply to the Director of the Office of Finance for a grant of money from the Fund created pursuant to NRS 387.3341 on a form provided by the Director.
2. Following any fiscal year in which a county levies a tax imposed pursuant to NRS 387.3289, the board of trustees of the school district in the county may apply to the Director of the Office of Finance for a grant of money from the Fund created pursuant to NRS 387.3341 on a form provided by the Director.
3. The application for a grant of money from the Fund submitted pursuant to this section must be accompanied by:
(a) A description of the capital project for which the grant is requested, which must be a capital project described by subsection 5 of NRS 387.3341; and
(b) Either:
(1) Documentation of the amount of the tax assessed pursuant to NRS 387.3342 for the capital project for which the grant is requested in the immediately preceding fiscal year; or
(2) A statement by the board of trustees of the school district in a county which has levied a tax imposed pursuant to NRS 387.3289 certifying the amount of the proceeds of the tax imposed pursuant to NRS 387.3289 for the immediately preceding fiscal year which will be dedicated to the capital project.
4. To the extent that money is available for that purpose in the Fund and if the Director of the Office of Finance determines that the capital project for which the grant is requested is a project for which a grant may be made from the Fund, the Director shall make a grant of money from the Fund to a school district that submits an application pursuant to subsection 1 or 2 in an amount that is equal to:
(a) The total amount of tax assessed by the county for the capital project pursuant to NRS 387.3342 in the immediately preceding fiscal year; or
(b) If the school district is located in a county which levies a tax imposed pursuant to NRS 387.3289, the amount of the proceeds of the tax imposed pursuant to NRS 387.3289 for the immediately preceding fiscal year which the board of trustees of the school district has certified will be dedicated to the capital project.
5. The Director of the Office of Finance shall adopt regulations that prescribe the annual deadline for submission of an application to the Director by a school district pursuant to this section.
(Added to NRS by 2023, 2303)