[Rev. 11/21/2013 11:13:04
AM--2013]
CHAPTER 377A - TAXES FOR MISCELLANEOUS
SPECIAL PURPOSES
NRS 377A.010 Definitions.
NRS 377A.011 “Agriculture”
defined.
NRS 377A.012 “Board”
defined.
NRS 377A.014 “Construction,
maintenance and repair” defined.
NRS 377A.0145 “Facility
for senior citizens” defined.
NRS 377A.015 “Library”
defined.
NRS 377A.0155 “Park”
defined.
NRS 377A.016 “Public
transit system” defined.
NRS 377A.017 “Recreational
facility” defined.
NRS 377A.0175 “Recreational
program” defined.
NRS 377A.018 “Senior
citizen” defined.
NRS 377A.019 “Services
for senior citizens” defined.
NRS 377A.020 Taxes
for certain special purposes: Imposition; proposal for increase in rate or
change of use; effective dates.
NRS 377A.030 Mandatory
provisions of ordinance imposing tax.
NRS 377A.040 Mandatory
provision of ordinance amending ordinance imposing tax.
NRS 377A.050 Remittances
to Department; deposit in Sales and Use Tax Account; distribution.
NRS 377A.060 Redistribution
by Department.
NRS 377A.062 Fund
for county swimming pool: Deposit and use of net tax proceeds.
NRS 377A.064 County
fund for promotion of tourism: Deposit of net tax proceeds.
NRS 377A.068 Tax
for promotion of tourism: Creation of county fair and recreation board
required; use of proceeds.
NRS 377A.070 Public
transit fund: Deposit of net tax proceeds.
NRS 377A.080 Tax
for public transit system, construction, maintenance and repair of public
roads, improvement of air quality or any combination thereof: Creation and
authority of regional transportation commission.
NRS 377A.090 Money
for public transit system, public roads, air quality or any combination
thereof: Sources; authority of board of county commissioners or regional
transportation commission.
NRS 377A.092 Support
fund for agriculture, libraries, parks, recreation and senior citizens: Deposit
of net tax proceeds.
NRS 377A.094 Money
for agriculture, libraries, parks, recreation and senior citizens: Sources;
authority of board of county commissioners.
NRS 377A.100 Ordinances
or resolutions for issuance of certain bonds or other securities: Authorized
covenants; pledged revenues.
NRS 377A.110 Tax
for public transit system, construction, maintenance and repair of public
roads, improvement of air quality or any combination thereof: Reduction of
amount; limitation on repeal, amendment or modification; dissolution of
regional transportation commission.
NRS 377A.115 Tax
for agriculture, libraries, parks, recreation and senior citizens: Limitation
on repeal, amendment or modification.
NRS 377A.120 Department’s
authority to act for counties.
NRS 377A.130 Public
transit system: Services.
NRS 377A.140 Public
transit system in larger counties: Provision of on-call public transit system,
programs to reduce or manage motor vehicle traffic, and other services
requested by general public.
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NRS 377A.010 Definitions. As
used in this chapter, unless the context otherwise requires, the words and terms
defined in NRS 377A.011 to 377A.019,
inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 1981, 1648; A 1985, 734; 1991, 40; 1997, 2971; 2005, 1397)
NRS 377A.011 “Agriculture” defined.
1. “Agriculture” means the current use of
real property as a business venture for profit, which business venture produced
a minimum gross income of $5,000 during the immediately preceding calendar year
from the following pursuits:
(a) Raising, harvesting and selling crops, fruit,
flowers, timber or other products of the soil;
(b) Feeding, breeding, management and sale of
livestock, poultry or the produce thereof;
(c) Operating a feed lot consisting of at least
50 head of cattle or an equivalent number of animal units of sheep or hogs, for
the production of food;
(d) Raising furbearing animals or bees; or
(e) Dairying and the sale of dairy products.
Ê The term
includes every process and step necessary and incident to the preparation and
storage of the products raised on such property for human or animal consumption
or for marketing except actual market locations.
2. As used in this section, “current use”
of real property for agricultural purposes includes:
(a) Land lying fallow for 1 year as a normal and
regular requirement of good agricultural husbandry;
(b) Land planted in orchards or other perennials
prior to maturity; and
(c) Land leased or otherwise made available for
use by an agricultural association formed pursuant to chapter 547 of NRS.
(Added to NRS by 2005, 1395)
NRS 377A.012 “Board” defined. “Board”
means the board of county commissioners.
(Added to NRS by 1997, 2970)
NRS 377A.014 “Construction, maintenance and repair” defined. “Construction, maintenance and repair”
includes the acquisition, operation or use of any material, equipment or
facility that is used exclusively for the construction, maintenance or repair
of a public road and is necessary for the safe and efficient use of the public
road, including, without limitation:
1. Grades and regrades;
2. Graveling, oiling, surfacing,
macadamizing and paving;
3. Sweeping, cleaning and sanding roads
and removing snow from a public road;
4. Crosswalks and sidewalks;
5. Culverts, catch basins, drains, sewers
and manholes;
6. Inlets and outlets;
7. Retaining walls, bridges, overpasses,
underpasses, tunnels and approaches;
8. Artificial lights and lighting
equipment, parkways, control of vegetation and sprinkling facilities;
9. Rights-of-way;
10. Grade and traffic separators;
11. Fences, cattle guards and other
devices to control access to a public road;
12. Signs and devices for the control of
traffic; and
13. Facilities for personnel and the
storage of equipment used to construct, maintain or repair a public road.
(Added to NRS by 1997, 2970)
NRS 377A.0145 “Facility for senior citizens” defined. “Facility
for senior citizens” means real and personal property and improvements to real
property that are designed to meet the recreational, cultural, leisure or
nutritional needs of senior citizens, or any combination thereof, and all
appurtenances or customary facilities and uses associated therewith.
(Added to NRS by 2005, 1395)
NRS 377A.015 “Library” defined. “Library”
means:
1. A county library established, operated
and maintained by the county pursuant to NRS
379.010; and
2. A district library established,
operated and maintained by the county pursuant to NRS 379.021.
(Added to NRS by 2005, 1395)
NRS 377A.0155 “Park” defined. “Park”
means real property and any improvements made thereon that are designed to
serve the cultural, leisure, recreational and outdoor needs of natural persons.
The term does not include a golf course, a driving range used to practice the
sport of golf or any similar facility related to the sport of golf.
(Added to NRS by 2005, 1395)
NRS 377A.016 “Public transit system” defined. “Public
transit system” means a system employing any method of conveyance that is
operated for public use and transports persons within a county.
(Added to NRS by 1997, 2971)
NRS 377A.017 “Recreational facility” defined. “Recreational
facility” means real and personal property and improvements to real property
for athletic, cultural and leisure activities and all appurtenances or
customary facilities and uses associated therewith. The term does not include a
golf course, a driving range used to practice the sport of golf or any similar
facility related to the sport of golf.
(Added to NRS by 2005, 1395)
NRS 377A.0175 “Recreational program” defined. “Recreational
program” means a program that is designed to provide athletic, cultural or
leisure activities to members of the general public.
(Added to NRS by 2005, 1396)
NRS 377A.018 “Senior citizen” defined. “Senior
citizen” means a person who:
1. Is 65 years of age or older; or
2. Has a physical or mental limitation
that restricts the person’s ability to provide for his or her recreational,
cultural, leisure or nutritional needs.
(Added to NRS by 2005, 1396)
NRS 377A.019 “Services for senior citizens” defined. “Services
for senior citizens” means services that are designed to meet the recreational,
cultural, leisure or nutritional needs of senior citizens.
(Added to NRS by 2005, 1396)
NRS 377A.020 Taxes for certain special purposes: Imposition; proposal for
increase in rate or change of use; effective dates.
1. The board of county commissioners of:
(a) Any county may enact an ordinance imposing a
tax for a public transit system, for the construction, maintenance and repair
of public roads, for the improvement of air quality or for any combination of
those purposes pursuant to NRS 377A.030.
(b) Any county whose population is less than
700,000 may enact an ordinance imposing a tax to promote tourism pursuant to NRS 377A.030.
(c) Any county whose population is less than
15,000 may enact an ordinance imposing a tax to support the operation and
maintenance of a county swimming pool and recreational facility pursuant to NRS 377A.030.
(d) Any county whose population is less than
100,000 may enact an ordinance imposing a tax to acquire, develop, construct,
equip, operate, maintain, improve and manage libraries, parks, recreational
programs and facilities, and facilities and services for senior citizens, and
to preserve and protect agriculture, or for any combination of those purposes
pursuant to NRS 377A.030. The duration of the levy
of a tax imposed pursuant to this paragraph must not exceed 30 years.
2. An ordinance enacted pursuant to this
chapter may not become effective before a question concerning the imposition of
the tax is approved by a majority of the registered voters of the county voting
upon the question which the board may submit to the voters at any general
election. A county may combine a question concerning the imposition of a tax
described in subsection 1 with questions submitted pursuant to NRS 244.3351, 278.710 or 371.045, or any combination thereof. The
board shall also submit to the voters at a general election any proposal to
increase the rate of the tax or change the previously approved uses for the
proceeds of the tax.
3. Any ordinance enacted pursuant to this
section must specify the date on which the tax must first be imposed or on
which an increase 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
approval of the question by the voters.
(Added to NRS by 1981, 1648; A 1983, 1599; 1985, 734; 1989, 1923; 1991, 40, 43; 1993, 1423, 2786; 1995, 572, 574; 1997, 2971; 1999, 1670; 2003, 503, 953, 2383; 2005, 1397, 1778; 2009, 569; 2011, 1238)
NRS 377A.030 Mandatory provisions of ordinance imposing tax. Except as otherwise provided in NRS 377A.110, any ordinance enacted under this
chapter must include provisions in substance as follows:
1. A provision imposing a tax upon
retailers at the rate of not more than:
(a) For a tax to promote tourism, one-quarter of
1 percent;
(b) For a tax to establish and maintain a public
transit system, for the construction, maintenance and repair of public roads,
for the improvement of air quality or for any combination of those purposes,
one-half of 1 percent;
(c) For a tax to support the operation and maintenance
of a county swimming pool and recreational facility, one-quarter of 1 percent;
or
(d) For a tax to acquire, develop, construct,
equip, operate, maintain, improve and manage libraries, parks, recreational
programs and facilities, and facilities and services for senior citizens, and
to preserve and protect agriculture, or for any combination of those purposes,
one-quarter of 1 percent,
Ê 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 a county.
2. Provisions substantially identical to
those contained in chapter 374 of NRS,
insofar as applicable.
3. A provision that all amendments to chapter 374 of NRS after the date of enactment
of the ordinance, not inconsistent with this chapter, automatically become a
part of the ordinance.
4. A provision that the county shall
contract before the effective date of the ordinance with the Department to
perform all functions incident to the administration or operation of the tax in
the county.
5. A provision that a purchaser is
entitled to a refund, in accordance with the provisions of NRS 374.635 to 374.720, inclusive, of the amount of the
tax required to be paid that is attributable to the tax imposed upon the sale
of, and the storage, use or other consumption in a county of, tangible personal
property used for the performance of a written contract for the construction of
an improvement to real property, entered into on or before the effective date
of the tax or the increase in the tax, or for which a binding bid was submitted
before that date if the bid was afterward accepted, if under the terms of the
contract or bid the contract price or bid amount cannot be adjusted to reflect
the imposition of the tax or the increase in the tax.
(Added to NRS by 1981, 1648; A 1983, 1599; 1985, 734; 1993, 1370, 1423; 1995, 572; 1997, 2972; 2003, 504, 954, 2383; 2005, 1398, 1399, 1778; 2009, 570)
NRS 377A.040 Mandatory provision of ordinance amending ordinance imposing
tax. Any ordinance amending the
taxing ordinance must include a provision in substance that the county shall
amend the contract made under subsection 4 of NRS
377A.030 by a contract made between the county and the State acting by and
through the Department before the effective date of the amendatory ordinance,
unless the county determines with the written concurrence of the regional
transportation commission, in the case of a tax imposed pursuant to paragraph
(b) of subsection 1 of NRS 377A.030, or the county
fair and recreation board, in the case of a tax imposed pursuant to paragraph
(a) of subsection 1 of NRS 377A.030, that no such
amendment of the contract is necessary or desirable. Consent of another body is
not required for the county to determine that no such amendment of the contract
is necessary or desirable in the case of a tax imposed pursuant to paragraph
(c) or (d) of subsection 1 of NRS 377A.030.
(Added to NRS by 1981, 1649; A 1983, 1600; 2003, 504; 2005, 1399)
NRS 377A.050 Remittances to Department; deposit in Sales and Use Tax Account;
distribution.
1. All fees, taxes, interest and penalties
imposed and all amounts of tax required to be paid to the counties under this
chapter must be paid to the Department in the form of remittances payable to
the Department.
2. The Department shall deposit the
payments with the State Treasurer for credit to the Sales and Use Tax Account
in the State General Fund.
3. The State Controller, acting upon the
collection data furnished by the Department, shall monthly:
(a) Transfer from the Sales and Use Tax Account
1.75 percent of all fees, taxes, interest and penalties collected pursuant to
this chapter 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 chapter 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 1981, 1649; A 1983, 392; 1989, 314; 1991, 2169; 1997, 460; 1999, 1908; 2009, 2091)
NRS 377A.060 Redistribution by Department. The
Department may redistribute any fee, tax, penalty and interest to the county
entitled thereto, but no such redistribution may be made as to amounts
originally distributed more than 6 months before the date on which the
Department obtains knowledge of the improper distribution.
(Added to NRS by 1981, 1649)
NRS 377A.062 Fund for county swimming pool: Deposit and use of net tax
proceeds.
1. The county treasurer shall deposit
money received from the State Controller pursuant to NRS
377A.050 to support the operation and maintenance of a county swimming pool
and recreational facility in the county treasury for credit to a fund to be
known as the fund for the county swimming pool.
2. The fund for the county swimming pool
must be accounted for as a separate fund and not as a part of any other fund.
3. The board of county commissioners may
use money in the fund for the county swimming pool to support the operation and
maintenance of a county swimming pool and recreational facility.
(Added to NRS by 2003, 503; A 2009, 571)
NRS 377A.064 County fund for promotion of tourism: Deposit of net tax
proceeds.
1. The county treasurer shall deposit
money received from the State Controller pursuant to NRS
377A.050 for promotion of tourism in the county treasury for credit to a
fund to be known as the county fund for promotion of tourism.
2. The county fund for promotion of
tourism must be accounted for as a separate fund and not as a part of any other
fund.
(Added to NRS by 1983, 1599)
NRS 377A.068 Tax for promotion of tourism: Creation of county fair and
recreation board required; use of proceeds.
1. In any county in which a tax for
promotion of tourism has been imposed, the board shall by resolution create a
county fair and recreation board pursuant to chapter
244A of NRS if one has not already been created under that chapter.
2. The county fair and recreation board
shall appropriate money in the county fund for promotion of tourism to promote
tourism in the county.
3. The county fair and recreation board
may draw money out of the county fund for promotion of tourism only for the
purpose of promoting tourism.
(Added to NRS by 1983, 1599)
NRS 377A.070 Public transit fund: Deposit of net tax proceeds.
1. The county treasurer shall deposit the
money received from the State Controller pursuant to NRS
377A.050 for a public transit system, for the construction, maintenance and
repair of public roads, for the improvement of air quality or for any
combination of those purposes in the county treasury for credit to a fund to be
known as the public transit fund.
2. The public transit fund must be
accounted for as a separate fund and not as a part of any other fund.
(Added to NRS by 1981, 1649; A 1983, 1600; 1985, 735; 1997, 2972; 2003, 954)
NRS 377A.080 Tax for public transit system, construction, maintenance and
repair of public roads, improvement of air quality or any combination thereof:
Creation and authority of regional transportation commission.
1. In any county in which a tax for a
public transit system, for the construction, maintenance and repair of public
roads, for the improvement of air quality or for any combination of those
purposes has been imposed, the board shall by ordinance create a regional
transportation commission pursuant to chapter
277A of NRS if one has not already been created under that chapter. If a
regional transportation commission has already been created under that chapter,
that commission may also exercise the powers conferred by this section.
2. The regional transportation commission
may:
(a) Appropriate money in the public transit fund
accumulated by a county to provide a public transit system for that county if
the system is included in a regional transportation plan adopted by the
regional transportation commission;
(b) Appropriate money to provide transportation
or to support agencies which are providing transportation for the elderly and
persons with disabilities, if the services are consistent with the regional
transportation plan;
(c) Provide for or perform all functions incident
to the administration and operation of the public transit system, including the
establishment of fares for the system; and
(d) Adopt regulations for the operation of
systems or services provided by the commission and for systems or services
financed by the commission and provided by an agency or a private contractor.
3. The commission may draw money out of
the public transit fund only for:
(a) The establishment and maintenance of a public
transit system for the county and for the support of other activities, services
and programs related to transportation which are included in a regional
transportation plan adopted by the commission;
(b) The construction, maintenance and repair of
public roads;
(c) The distribution of money to the local air
pollution control agency which administers the program established in the
county pursuant to NRS 445B.500, to
support activities, services and programs related to the improvement of air
quality;
(d) The payment of principal and interest on
notes, bonds or other securities issued to provide money for the cost of
projects described in paragraphs (a), (b) and (c); or
(e) Any combination of those purposes.
(Added to NRS by 1981, 1650; A 1985, 735; 1987, 1394; 1991, 40; 1993, 1237; 1997, 2973; 2003, 954)
NRS 377A.090 Money for public transit system, public roads, air quality or
any combination thereof: Sources; authority of board of county commissioners or
regional transportation commission.
1. Money for the payment of the cost of
establishing and maintaining a public transit system, for the construction,
maintenance and repair of public roads, for the improvement of air quality or
for any combination of those purposes may be obtained by the issuance of bonds
and other securities as provided in subsection 2 or 3 or, subject to any
pledges, liens and other contractual limitations made pursuant to this chapter,
may be obtained by direct distribution from the public transit fund, or may be
obtained both by the issuance of such securities and by such direct
distribution as the board or, in the case of securities issued by a regional
transportation commission, the regional transportation commission, may
determine.
2. The board may, after the enactment of
an ordinance authorized by paragraph (a) of subsection 1 of NRS 377A.020, from time to time issue bonds and other
securities, which are general or special obligations of the county and which
may be secured as to principal and interest by a pledge authorized by this
chapter of the receipts from the tax imposed by that ordinance.
3. A regional transportation commission
authorized to issue bonds or other securities pursuant to subsection 2 of NRS 373.131 may, after the enactment by a
board of county commissioners of an ordinance authorized by paragraph (a) of
subsection 1 of NRS 377A.020, from time to time
issue bonds and other securities, which are special obligations of the regional
transportation commission and which may be secured as to principal and interest
by a pledge authorized by this chapter or the receipts from the tax imposed by
that ordinance.
4. Notwithstanding any other provision of
this chapter, no regional transportation commission may issue bonds or other
securities pursuant to this chapter unless the regional transportation
commission has executed an interlocal agreement with the county relating to the
issuance of bonds or other securities by the regional transportation
commission. Any such interlocal agreement must include an acknowledgment of the
authority of the regional transportation commission to issue bonds or other
securities and contain provisions relating to the pledge of revenues for the
repayment of the bonds or other securities, the lien priority of the pledge of
revenues securing the bonds or other securities, and related matters.
5. The ordinance or resolution authorizing
the issuance of any bond or other security must describe the purpose for which
it is issued.
(Added to NRS by 1981, 1650; A 1983, 1600; 1985, 736; 1991, 41; 1997, 2973; 2003, 955; 2011, 3321)
NRS 377A.092 Support fund for agriculture, libraries, parks, recreation and
senior citizens: Deposit of net tax proceeds.
1. In any county in which a tax has been
imposed pursuant to paragraph (d) of subsection 1 of NRS
377A.020, the county treasurer shall deposit the money that is attributable
to the imposition of the tax and which is received from the State Controller
pursuant to NRS 377A.050 for credit to a fund to
be known as the support fund for agriculture, libraries, parks, recreation and
senior citizens.
2. The support fund for agriculture,
libraries, parks, recreation and senior citizens must be accounted for as a
separate fund and not as a part of any other fund.
(Added to NRS by 2005, 1396)
NRS 377A.094 Money for agriculture, libraries, parks, recreation and senior
citizens: Sources; authority of board of county commissioners.
1. Except as otherwise provided in this
subsection, money to acquire, develop, construct, equip, operate, maintain,
improve and manage libraries, parks, recreational programs and facilities, and
facilities and services for senior citizens, and to preserve and protect
agriculture, or for any combination of those purposes may be obtained, as the
board may determine:
(a) By the issuance of bonds and other securities
as provided in subsection 2, subject to any pledges, liens and other
contractual limitations made pursuant to this chapter;
(b) By direct distribution from the support fund
for agriculture, libraries, parks, recreation and senior citizens; or
(c) By both the issuance of such securities and
by direct distribution.
Ê Money to
acquire, develop, construct, equip, operate, maintain, improve and manage
recreational programs must not be obtained by the issuance of bonds.
2. The board may, after the enactment of
an ordinance authorized by paragraph (d) of subsection 1 of NRS 377A.020, from time to time issue bonds and other
securities, which are general or special obligations of the county and which
may be secured as to principal and interest by a pledge authorized by this
chapter of the receipts from the tax imposed by that ordinance.
3. The ordinance authorizing the issuance
of any bond or other security must describe the purpose for which it is issued.
(Added to NRS by 2005, 1396)
NRS 377A.100 Ordinances or resolutions for issuance of certain bonds or other
securities: Authorized covenants; pledged revenues.
1. Each ordinance or resolution providing
for the issuance of any bond or security issued under this chapter payable from
the receipts of the tax imposed pursuant to paragraph (b) of subsection 1 of NRS 377A.030 may, in addition to covenants and other
provisions authorized in the Local Government Securities Law, contain a
covenant or other provision to pledge and create a lien upon the receipts of
the tax or upon the proceeds of any bond or security pending their application
to defray the cost of establishing or operating a public transit system,
constructing, maintaining or repairing public roads or improving air quality,
or both tax proceeds and security proceeds, to secure the payment of any bond
or security issued under this chapter.
2. Each ordinance providing for the
issuance of any bond or security issued under this chapter payable from the
receipts of the tax imposed pursuant to paragraph (d) of subsection 1 of NRS 377A.030 may, in addition to covenants and other
provisions authorized in the Local Government Securities Law, contain a
covenant or other provision to pledge and create a lien upon:
(a) The receipts of the tax;
(b) The proceeds of any bond or security pending
their application to defray the cost of acquiring, developing, constructing,
equipping, operating, maintaining, improving and managing libraries, parks,
recreational programs and facilities, and facilities and services for senior
citizens, and for preserving and protecting agriculture, or for any combination
of those purposes; or
(c) Both tax proceeds and security proceeds,
Ê to secure
the payment of any bond or security issued under this chapter. The provisions
of this subsection do not authorize the board of county commissioners of a
county to obtain money to acquire, develop, construct, equip, operate,
maintain, improve and manage recreational programs by the issuance of bonds.
3. Any money pledged to the payment of
bonds or other securities pursuant to subsection 1 or 2 may be treated as
pledged revenues of the project for the purposes of subsection 3 of NRS 350.020.
(Added to NRS by 1981, 1650; A 1985, 736; 1991, 41; 1993, 1075; 1997, 2974; 2003, 956; 2005, 1400; 2011, 3322)
NRS 377A.110 Tax for public transit system, construction, maintenance and
repair of public roads, improvement of air quality or any combination thereof:
Reduction of amount; limitation on repeal, amendment or modification;
dissolution of regional transportation commission.
1. Subject to the provisions of subsection
2, the board may gradually reduce the amount of any tax imposed pursuant to
this chapter for a public transit system, for the construction, maintenance and
repair of public roads, for the improvement of air quality or for any
combination of those purposes as revenue from the operation of those projects
permits. The date on which any reduction in the tax becomes effective must be
the first day of the first calendar quarter that begins at least 120 days after
the effective date of the ordinance reducing the amount of tax imposed.
2. No such taxing ordinance may be
repealed or amended or otherwise directly or indirectly modified in such a
manner as to impair any outstanding bonds issued under this chapter, or other
obligations incurred under this chapter, until all obligations, for which
revenues from the ordinance have been pledged or otherwise made payable from
such revenues pursuant to this chapter, have been discharged in full, but the
board may at any time dissolve the regional transportation commission as
provided in NRS 373.120 and provide
that no further obligations be incurred thereafter.
(Added to NRS by 1981, 1650; A 1983, 1600; 1985, 736; 1997, 2974; 2003, 956, 2384; 2005, 1778; 2011, 3323)
NRS 377A.115 Tax for agriculture, libraries, parks, recreation and senior
citizens: Limitation on repeal, amendment or modification. The board shall not repeal or amend or
otherwise directly or indirectly modify an ordinance enacted pursuant to
paragraph (d) of subsection 1 of NRS 377A.020 in
such a manner as to impair an outstanding bond issued pursuant to this chapter,
or other obligations incurred pursuant to this chapter, until all obligations
for which revenue from the ordinance have been pledged or otherwise made
payable from such revenues pursuant to this chapter have been discharged in
full or provision for full payment and redemption has been made.
(Added to NRS by 2005, 1396)
NRS 377A.120 Department’s authority to act for counties. In any proceeding under any ordinance enacted
pursuant to this chapter, the Department may act for and on behalf of the
county which has enacted that ordinance.
(Added to NRS by 1981, 1651)
NRS 377A.130 Public transit system: Services. A
public transit system may, in addition to providing local transportation within
a county, provide:
1. Services to assist commuters in communicating
with others to share rides;
2. Transportation for elderly persons and
persons with disabilities, including, without limitation, nonemergency medical
transportation of persons to facilitate their participation in jobs and day
training services as defined in NRS 435.176;
3. Parking for the convenience of
passengers on the system;
4. Stations and other necessary facilities
to ensure the comfort and safety of passengers; and
5. Transportation that is available
pursuant to NRS 277A.280.
(Added to NRS by 1981, 1651; A 1999, 2176; 2009, 866, 2240)
NRS 377A.140 Public transit system in larger counties: Provision of on-call
public transit system, programs to reduce or manage motor vehicle traffic, and
other services requested by general public.
1. Except as otherwise provided in
subsection 2, a public transit system in a county whose population is 700,000
or more may, in addition to providing local transportation within the county
and the services described in NRS 377A.130,
provide:
(a) Programs to reduce or manage motor vehicle
traffic; and
(b) Any other services for a public transit
system which are requested by the general public,
Ê if those
additional services are included and described in a long-range plan adopted
pursuant to 23 U.S.C. § 134 and 49 U.S.C. § 5303.
2. Before a regional transportation
commission may provide for an on-call public transit system in an area of the
county, other than an on-call public transit system that provides the
nonemergency medical transportation described in NRS
377A.130, the commission must receive a determination from the Nevada
Transportation Authority that:
(a) There are no common motor carriers of
passengers who are authorized to provide on-call operations for transporting
passengers in that area; or
(b) Although there are common motor carriers of
passengers who are authorized to provide on-call operations for transporting
passengers in the area, the common motor carriers of passengers do not wish to
provide, or are not capable of providing, those operations.
3. As used in this section:
(a) “Common motor carrier of passengers” has the
meaning ascribed to it in NRS 706.041.
(b) “On-call public transit system” means a
system established to transport passengers only upon the request of a person
who needs transportation.
(Added to NRS by 1995, 1045; A 1997, 1992, 2974; 1999, 492, 2176; 2011, 1238)
