Nrs: Chapter 376A - Taxes For Development Of Open-Space Land

Link to law: https://www.leg.state.nv.us/NRS/NRS-376A.html
Published: 2015

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[Rev. 11/21/2013 11:12:50

AM--2013]



CHAPTER 376A - TAXES FOR DEVELOPMENT OF

OPEN-SPACE LAND

NRS 376A.010        Definitions.



NRS 376A.020        Adoption

of open-space plan in certain counties. [Effective through September 30, 2029.]

NRS 376A.020        Adoption

of open-space plan in certain counties. [Effective October 1, 2029.]

NRS 376A.030        Authority

of board of county commissioners following adoption of open-space plan.

NRS 376A.035        Special

election for NRS 376A.040, 376A.050

and 376A.070 only upon determination by board of

county commissioners that emergency exists.

NRS 376A.040        Imposition,

payment and distribution of sales and use tax in certain counties; use of

proceeds. [Effective through September 30, 2029.]

NRS 376A.040        Imposition,

payment and distribution of sales and use tax in certain counties; use of

proceeds. [Effective October 1, 2029.]

NRS 376A.050        Imposition,

payment and distribution of additional sales and use tax in certain counties.

[Effective through September 30, 2029.]

NRS 376A.050        Imposition,

payment and distribution of additional sales and use tax in certain counties.

[Effective October 1, 2029.]

NRS 376A.060        Mandatory

provisions of ordinance imposing sales and use tax.

NRS 376A.070        Imposition

in certain counties of ad valorem tax on property; increase in allowed revenue

for county. [Effective through September 30, 2029.]

NRS 376A.070        Imposition

in certain counties of ad valorem tax on property; increase in allowed revenue

for county. [Effective October 1, 2029.]

NRS 376A.080        Use

of proceeds of tax imposed pursuant to NRS 376A.050

or 376A.070.

_________

_________

 

      NRS 376A.010  Definitions.  As

used in this chapter, unless the context otherwise requires:

      1.  “Open-space land” means land that is

undeveloped natural landscape, including, but not limited to, ridges, stream

corridors, natural shoreline, scenic areas, viewsheds, agricultural or other

land devoted exclusively to open-space use and easements devoted to open-space

use that are owned, controlled or leased by public or nonprofit agencies.

      2.  “Open-space plan” means the plan

adopted by the board of county commissioners of a county to provide for the

acquisition, development and use of open-space land.

      3.  “Open-space use” includes:

      (a) The preservation of land to conserve and

enhance natural or scenic resources;

      (b) The protection of streams and stream

environment zones, watersheds, viewsheds, natural vegetation and wildlife

habitat areas;

      (c) The maintenance of natural and artificially

created features that control floods, other than dams;

      (d) The preservation of natural resources and

sites that are designated as historic by the Office of Historic Preservation of

the State Department of Conservation and Natural Resources; and

      (e) The development of recreational sites.

      (Added to NRS by 1991, 2048; A 1993, 1579; 2001, 940; 2011, 2975)

      NRS 376A.020  Adoption of open-space plan in certain counties. [Effective

through September 30, 2029.]

      1.  The board of county commissioners of a

county whose population is less than 700,000 may adopt an open-space plan. If

an open-space plan is adopted, the plan must provide for:

      (a) The development and use of open-space land

for a period of 20 years;

      (b) The financing for the acquisition of

open-space land; and

      (c) The maintenance of open-space land acquired

pursuant to the open-space plan and the maintenance of any existing open-space

land in the county.

      2.  Before the board of county

commissioners adopts the open-space plan, the open-space plan must be found by

the governing board for regional planning to be in conformance with the

comprehensive regional plan adopted pursuant to NRS 278.0282.

      3.  Before the open-space plan is adopted,

the board of county commissioners shall:

      (a) Send a copy of the open-space plan to the

city council of each incorporated city within the county and request that the

city council review and comment on the open-space plan within 60 days after

receipt of the open-space plan; and

      (b) Consider and respond to any comments provided

by a city council that are received by the board of county commissioners within

90 days after sending the open-space plan to the city council.

      (Added to NRS by 1991, 2048; A 1999, 2130; 2011, 1235)

      NRS 376A.020  Adoption of open-space

plan in certain counties. [Effective October 1, 2029.]

      1.  The board of county commissioners of a

county whose population is more than 100,000 but less than 700,000, may adopt

an open-space plan. If an open-space plan is adopted, the plan must provide

for:

      (a) The development and use of open-space land

for a period of 20 years;

      (b) The financing for the acquisition of

open-space land; and

      (c) The maintenance of open-space land acquired

pursuant to the open-space plan and the maintenance of any existing open-space

land in the county.

      2.  Before the board of county

commissioners adopts the open-space plan, the open-space plan must be found by

the governing board for regional planning to be in conformance with the

comprehensive regional plan adopted pursuant to NRS 278.0282.

      3.  Before the open-space plan is adopted,

the board of county commissioners shall:

      (a) Send a copy of the open-space plan to the city

council of each incorporated city within the county and request that the city

council review and comment on the open-space plan within 60 days after receipt

of the open-space plan; and

      (b) Consider and respond to any comments provided

by a city council that are received by the board of county commissioners within

90 days after sending the open-space plan to the city council.

      (Added to NRS by 1991, 2048; A 1999, 2130; 2011, 1235,

effective October 1, 2029)

      NRS 376A.030  Authority of board of county commissioners following adoption of

open-space plan.

      1.  If an open-space plan is adopted

pursuant to NRS 376A.020, the board of county

commissioners may:

      (a) Operate, manage, improve and maintain as open

space land, any land to which the county holds title, or to which a city within

the county holds title if the governing body of the city so requests; and

      (b) Acquire by purchase, contracts of purchase

which extend beyond their respective terms of office, by gift, or by any other

manner, parcels of land, rights in land or water rights in connection therewith

for open-space use in accordance with the open-space plan.

      2.  For the purpose of this section, title

is held by the county or the city if the county or the city has the right to

acquire a clear title by discharging a fixed encumbrance, whether created by

contract, mortgage or deed of trust.

      (Added to NRS by 1991, 2049)

      NRS 376A.035  Special election for NRS 376A.040, 376A.050

and 376A.070 only upon determination by board of

county commissioners that emergency exists.

      1.  For the purposes of NRS 376A.040, 376A.050

and 376A.070, a special election may be held only

if the board of county commissioners determines, by a unanimous vote, that an

emergency exists.

      2.  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.

      3.  As used in this section, “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 county or to enable the board to provide an essential service to

the residents of the county.

      (Added to NRS by 1993, 1072)

      NRS 376A.040  Imposition, payment and distribution of sales and use tax in

certain counties; use of proceeds. [Effective through September 30, 2029.]

      1.  In addition to all other taxes imposed

on the revenues from retail sales, a board of county commissioners of a county

whose population is less than 700,000 may by ordinance, but not as in a case of

emergency, impose a tax at the rate of up to one-quarter of 1 percent of the

gross receipts of any retailer from the sale of all tangible personal property

sold at retail, or stored, used or otherwise consumed, in the county, after

receiving the approval of a majority of the registered voters of the county

voting on the question at a primary, general or special election. The question

may be combined with questions submitted pursuant to NRS

376A.050 or 376A.070, or both.

      2.  If a county imposes a sales tax

pursuant to this section and NRS 376A.050, the

combined additional sales tax must not exceed one-quarter of 1 percent. A tax

imposed pursuant to this section applies throughout the county, including

incorporated cities in the county.

      3.  Before the election may occur, an

open-space plan must be adopted by the board of county commissioners pursuant

to NRS 376A.020 and the adopted open-space plan

must be endorsed by resolution by the city council of each incorporated city

within the county.

      4.  All fees, taxes, interest and penalties

imposed and all amounts of tax required to be paid pursuant to this section

must be paid to the Department of Taxation in the form of remittances payable

to the Department of Taxation. The Department of Taxation shall deposit the

payments with the State Treasurer for credit to the Sales and Use Tax Account

in the State General Fund.

      5.  The State Controller, acting upon the

collection data furnished by the Department of Taxation, shall monthly:

      (a) Transfer from the Sales and Use Tax Account

1.75 percent of all fees, taxes, interest and penalties collected during the

preceding month to the appropriate account in the State General Fund as compensation

to the State for the cost of collecting the tax.

      (b) Determine for each county an amount of money

equal to any fees, taxes, interest and penalties collected in or for that

county pursuant to this section during the preceding month, less the amount

transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each

county to the Intergovernmental Fund and remit the money to the county

treasurer.

      6.  The money received from the tax imposed

pursuant to subsection 5 must be retained by the county, or remitted to a city

or general improvement district in the county. The money received by a county,

city or general improvement district pursuant to this section must only be used

to pay the cost of:

      (a) The acquisition of land in fee simple for

development and use as open-space land;

      (b) The acquisition of the development rights of

land identified as open-space land;

      (c) The creation of a trust fund for the

acquisition of land or development rights of land pursuant to paragraphs (a)

and (b);

      (d) The principal and interest on notes, bonds or

other obligations issued by the county, city or general improvement district

for the acquisition of land or development rights of land pursuant to

paragraphs (a) and (b); or

      (e) Any combination of the uses set forth in

paragraphs (a) to (d), inclusive.

      7.  The money received from the tax imposed

pursuant to this section and any applicable penalty or interest must not be

used for any neighborhood or community park or facility.

      8.  Any money used for the purposes

described in this section must be used in a manner:

      (a) That is consistent with the provisions of the

open-space plan adopted pursuant to NRS 376A.020;

and

      (b) That provides an equitable allocation of the

money among the county and the incorporated cities within the county.

      (Added to NRS by 1991, 2049; A 1993, 1072; 1999, 2130; 2003,

20th Special Session, 179; 2009, 2087;

2011, 1235)

      NRS 376A.040  Imposition, payment and

distribution of sales and use tax in certain counties; use of proceeds.

[Effective October 1, 2029.]

      1.  In addition to all other taxes imposed

on the revenues from retail sales, a board of county commissioners of a county

whose population is 100,000 or more but less than 700,000, may by ordinance,

but not as in a case of emergency, impose a tax at the rate of up to

one-quarter of 1 percent of the gross receipts of any retailer from the sale of

all tangible personal property sold at retail, or stored, used or otherwise

consumed, in the county, after receiving the approval of a majority of the

registered voters of the county voting on the question at a primary, general or

special election. The question may be combined with questions submitted

pursuant to NRS 376A.050 or 376A.070, or both.

      2.  If a county imposes a sales tax

pursuant to this section and NRS 376A.050, the

combined additional sales tax must not exceed one-quarter of 1 percent. A tax

imposed pursuant to this section applies throughout the county, including incorporated

cities in the county.

      3.  Before the election may occur, an

open-space plan must be adopted by the board of county commissioners pursuant

to NRS 376A.020 and the adopted open-space plan

must be endorsed by resolution by the city council of each incorporated city

within the county.

      4.  All fees, taxes, interest and penalties

imposed and all amounts of tax required to be paid pursuant to this section

must be paid to the Department of Taxation in the form of remittances payable

to the Department of Taxation. The Department of Taxation shall deposit the

payments with the State Treasurer for credit to the Sales and Use Tax Account

in the State General Fund.

      5.  The State Controller, acting upon the

collection data furnished by the Department of Taxation, shall monthly:

      (a) Transfer from the Sales and Use Tax Account

1.75 percent of all fees, taxes, interest and penalties collected during the

preceding month to the appropriate account in the State General Fund as compensation

to the State for the cost of collecting the tax.

      (b) Determine for each county an amount of money

equal to any fees, taxes, interest and penalties collected in or for that

county pursuant to this section during the preceding month, less the amount

transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each

county to the Intergovernmental Fund and remit the money to the county

treasurer.

      6.  The money received from the tax imposed

pursuant to subsection 5 must be retained by the county, or remitted to a city

or general improvement district in the county. The money received by a county,

city or general improvement district pursuant to this section must only be used

to pay the cost of:

      (a) The acquisition of land in fee simple for

development and use as open-space land;

      (b) The acquisition of the development rights of

land identified as open-space land;

      (c) The creation of a trust fund for the

acquisition of land or development rights of land pursuant to paragraphs (a)

and (b);

      (d) The principal and interest on notes, bonds or

other obligations issued by the county, city or general improvement district

for the acquisition of land or development rights of land pursuant to

paragraphs (a) and (b); or

      (e) Any combination of the uses set forth in

paragraphs (a) to (d), inclusive.

      7.  The money received from the tax imposed

pursuant to this section and any applicable penalty or interest must not be

used for any neighborhood or community park or facility.

      8.  Any money used for the purposes

described in this section must be used in a manner:

      (a) That is consistent with the provisions of the

open-space plan adopted pursuant to NRS 376A.020;

and

      (b) That provides an equitable allocation of the

money among the county and the incorporated cities within the county.

      (Added to NRS by 1991, 2049; A 1993, 1072; 1999, 2130; 2003,

20th Special Session, 179, 180; 2009, 2087,

2088; 2011, 1235,

effective October 1, 2029)

      NRS 376A.050  Imposition, payment and distribution of additional sales and use

tax in certain counties. [Effective through September 30, 2029.]

      1.  Except as otherwise provided in

subsection 2, in addition to all other taxes imposed on the revenues from

retail sales, a board of county commissioners in each county whose population

is less than 700,000 may by ordinance, but not as in a case of emergency,

impose a tax at the rate of up to one-quarter of 1 percent of the gross

receipts of any retailer from the sale of all tangible personal property sold

at retail, or stored, used or otherwise consumed, in the county, after

receiving the approval of a majority of the registered voters of the county

voting on the question at a primary, general or special election. The question

may be combined with questions submitted pursuant to NRS

376A.040 or 376A.070, or both.

      2.  If a county imposes a sales tax

pursuant to this section and NRS 376A.040, the

combined additional sales tax must not exceed one-quarter of 1 percent. A tax

imposed pursuant to this section applies throughout the county, including

incorporated cities in the county.

      3.  Before the election occurs, an

open-space plan must be adopted by the board of county commissioners pursuant

to NRS 376A.020 and the adopted open-space plan

must be endorsed by resolution by the city council of each incorporated city in

the county.

      4.  All fees, taxes, interest and penalties

imposed and all amounts of tax required to be paid pursuant to this section

must be paid to the Department of Taxation in the form of remittances payable

to the Department of Taxation. The Department of Taxation shall deposit the

payments with the State Treasurer for credit to the Sales and Use Tax Account

in the State General Fund.

      5.  The State Controller, acting upon the

collection data furnished by the Department of Taxation, shall monthly:

      (a) Transfer from the Sales and Use Tax Account

1.75 percent of all fees, taxes, interest and penalties collected during the

preceding month to the appropriate account in the State General Fund as

compensation to the State for the cost of collecting the tax.

      (b) Determine for each county an amount of money

equal to any fees, taxes, interest and penalties collected in or for that

county pursuant to this section during the preceding month, less the amount

transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each

county to the Intergovernmental Fund and remit the money to the county

treasurer.

      (Added to NRS by 1991, 2050; A 1993, 1073; 1999, 2132; 2003,

20th Special Session, 181; 2009, 2089;

2011, 1237)

      NRS 376A.050  Imposition, payment and

distribution of additional sales and use tax in certain counties. [Effective

October 1, 2029.]

      1.  Except as otherwise provided in

subsection 2, in addition to all other taxes imposed on the revenues from

retail sales, a board of county commissioners in each county whose population

is 100,000 or more but less than 700,000, may by ordinance, but not as in a

case of emergency, impose a tax at the rate of up to one-quarter of 1 percent

of the gross receipts of any retailer from the sale of all tangible personal

property sold at retail, or stored, used or otherwise consumed, in the county,

after receiving the approval of a majority of the registered voters of the

county voting on the question at a primary, general or special election. The

question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.070,

or both.

      2.  If a county imposes a sales tax

pursuant to this section and NRS 376A.040, the

combined additional sales tax must not exceed one-quarter of 1 percent. A tax

imposed pursuant to this section applies throughout the county, including

incorporated cities in the county.

      3.  Before the election occurs, an

open-space plan must be adopted by the board of county commissioners pursuant

to NRS 376A.020 and the adopted open-space plan

must be endorsed by resolution by the city council of each incorporated city in

the county.

      4.  All fees, taxes, interest and penalties

imposed and all amounts of tax required to be paid pursuant to this section

must be paid to the Department of Taxation in the form of remittances payable

to the Department of Taxation. The Department of Taxation shall deposit the

payments with the State Treasurer for credit to the Sales and Use Tax Account

in the State General Fund. The State Controller, acting upon the collection

data furnished by the Department of Taxation, shall monthly:

      (a) Transfer from the Sales and Use Tax Account

1.75 percent of all fees, taxes, interest and penalties collected during the

preceding month to the appropriate account in the State General Fund as

compensation to the State for the cost of collecting the tax.

      (b) Determine for each county an amount of money

equal to any fees, taxes, interest and penalties collected in or for that

county pursuant to this section during the preceding month, less the amount

transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each

county to the Intergovernmental Fund and remit the money to the county

treasurer.

      (Added to NRS by 1991, 2050; A 1993, 1073; 1999, 2132; 2003,

20th Special Session, 181; 2009, 2089,

2090; 2011, 1237,

effective October 1, 2029)

      NRS 376A.060  Mandatory provisions of ordinance imposing sales and use tax.  Any ordinance enacted pursuant to NRS 376A.040 or 376A.050

must include:

      1.  Provisions substantially identical to

those contained in chapter 374 of NRS,

insofar as applicable.

      2.  A provision that all amendments to chapter 374 of NRS after the date of enactment

of the ordinance, not inconsistent with the chapter, automatically become a

part of the ordinance imposing the tax.

      3.  A provision that specifies the date on

which the tax is first imposed or on which any change in the rate of the tax

becomes effective, which must be the first day of the first calendar quarter

that begins at least 120 days after the effective date of the ordinance.

      (Added to NRS by 1991, 2051; A 2003, 2382; 2005, 1778)

      NRS 376A.070  Imposition in certain counties of ad valorem tax on property;

increase in allowed revenue for county. [Effective through September 30, 2029.]

      1.  The board of county commissioners in a

county whose population is less than 700,000 may levy an ad valorem tax at the

rate of up to 1 cent on each $100 of assessed valuation upon all taxable

property in the county after receiving the approval of a majority of the

registered voters of the county voting on the question at a primary, general or

special election. The question may be combined with questions submitted

pursuant to NRS 376A.040 or 376A.050, or both. A tax imposed pursuant to this

section applies throughout the county, including incorporated cities in the

county.

      2.  The Department of Taxation shall add an

amount equal to the rate of any tax imposed pursuant to this section multiplied

by the total assessed valuation of the county to the allowed revenue from taxes

ad valorem of the county.

      3.  Before the tax is imposed, an

open-space plan must be adopted by the board of county commissioners pursuant

to NRS 376A.020 and the adopted open-space plan

must be endorsed by resolution by the city council of each incorporated city

within the county.

      (Added to NRS by 1991, 2051; A 1993, 1074; 1999, 2132; 2003,

20th Special Session, 182; 2011, 1237)

      NRS 376A.070  Imposition in certain

counties of ad valorem tax on property; increase in allowed revenue for county.

[Effective October 1, 2029.]

      1.  The board of county commissioners in a

county whose population is 100,000 or more but less than 700,000, may levy an

ad valorem tax at the rate of up to 1 cent on each $100 of assessed valuation

upon all taxable property in the county after receiving the approval of a

majority of the registered voters of the county voting on the question at a

primary, general or special election. The question may be combined with

questions submitted pursuant to NRS 376A.040 or 376A.050, or both. A tax imposed pursuant to this

section applies throughout the county, including incorporated cities in the

county.

      2.  The Department of Taxation shall add an

amount equal to the rate of any tax imposed pursuant to this section multiplied

by the total assessed valuation of the county to the allowed revenue from taxes

ad valorem of the county.

      3.  Before the tax is imposed, an

open-space plan must be adopted by the board of county commissioners pursuant

to NRS 376A.020 and the adopted open-space plan

must be endorsed by resolution by the city council of each incorporated city

within the county.

      (Added to NRS by 1991, 2051; A 1993, 1074; 1999, 2132; 2003,

20th Special Session, 182; 2011, 1237,

effective October 1, 2029)

      NRS 376A.080  Use of proceeds of tax imposed pursuant to NRS

376A.050 or 376A.070.

      1.  The money received from any tax imposed

pursuant to NRS 376A.050 or 376A.070 and any applicable penalty or interest must

be retained by the county, or remitted to a city or general improvement

district in the county, and used as provided in this section.

      2.  The money received by a county, city or

general improvement district pursuant to NRS 376A.050

and 376A.070 must only be used to pay the cost of:

      (a) Planning the acquisition and other

administrative acts relating to the acquisition of open-space land; and

      (b) The operation and maintenance of open-space

land.

      3.  The money received from the tax imposed

pursuant to NRS 376A.050 and 376A.070 and any applicable penalty or interest must

not be used for any neighborhood or community park or facility.

      4.  Any money used for the purposes

described in this section must be used in a manner:

      (a) That is consistent with the provisions of the

open-space plan adopted pursuant to NRS 376A.020;

and

      (b) That provides an equitable allocation of the

money among the county and the incorporated cities within the county.

      (Added to NRS by 1991, 2051)