AB 8 — Revises provisions governing the collection of delinquent municipal utility charges. (BDR 21-323)

(ReprintedAssembly withBill amendmentsNo. adopted on April 12, 2017) FIRST REPRINT A.B.

88–Committee Aon SSEMBLYGovernment BAffairs ILLNCHAPTER.......... O.

8–COMMITTEE ON GOVERNMENT AFFAIRS (ON BEHALF OF THE N EVADA LEAGUE OF C ITIES ANDM UNICIPALITIES ) PREFILED N OVEMBER 15, 2016 ____________ Referred to Committee on Government Affairs SUMMARY—Revises provisions governing the collection of delinquent municipal utility charges.

(BDR 21-323) FISCAL NOTE:

Effect on Local Government:

No.

Effect on the State:

No.

~ EXPLANATION – Matter in bolded italics is new;

matter between brackets [omitted material] is material to be omitted.

Under existing law, the governing body of a city which provides sewerage may have delinquent charges for sewerage collected with the county’s general taxes.

(NRS 268.043) Section 1 of this bill expands this authority and provides that a governing body providing sewerage, storm drainage or water service, or any combination of those services, may collect delinquent charges in such a manner.

EXPLANATION – Matter in bolded italics is new;

matter between brackets [omitted material] is material to be omitted.

The governing body shall cause a - *AB8_R1* – 2 – description of each parcel of real property with respect to which the charge is delinquent on May 1 and the amount of the delinquent charge to be prepared and filed with the board of county commissioners no later than June 1.

The county treasurer shall include the amount of the charges on bills for taxes levied against the respective lots and parcels of - 79th Session (2017) – 2 – land.

6.of general taxes of the county, including, but not limited to, those pertaining to the matters of delinquency, correction, cancellation, refund, redemption and sale, are applicable to delinquent charges for [sewerage.] utility services.

All laws applicable to the levy, collection and enforcement of general taxes of the county, including, but not limited to, those pertaining to the matters of delinquency, correction, cancellation, refund, redemption and sale, are applicable to delinquent charges for [sewerage.] utility services.

In a county whose population is 700,000 or more, the governing body of a city that owns a municipal water - *AB8_R1* – 3 – system may, if requested by a water authority, impose an excise tax on the use of water in an amount sufficient to ensure the payment, wholly or in part, of obligations incurred by the water authority to acquire, establish, construct, improve or equip, or any combination thereof, a water facility.

- 79th Session (2017) – 3 – (a) The rate or rates of the tax, which must not exceed one- quarter of 1 percent of the monthly water bill of customers of all residential classes and 5 percent of the monthly water bill of customers of all commercial classes and any other class;

(b) The procedure for collection of the tax;

and (d) The rate of interestthe thattax; will be charged on late payments.

(d) The rate of interest that will be charged on late payments.

The governing body of the city shall review the necessity for the continued imposition of the tax authorized pursuant to this sectionsec7.on atAs leastused oncein everythis 10section:ears. years.

7.

As used in this section:

- *AB8_R1* – 4 – (b) “Water authority” means a water authority organized as a public agency or entity created by cooperative agreement pursuant to chapter 277 of NRS whose members at the time of formation include the three largest retail water purveyors in the county and which is responsible for the acquisition, treatment and delivery of water and water resources on a wholesale basis to utilities, governmental agencies and entities and other large customers.

[(b)] (c) “Water facility” means a facility pertaining to a water system for the collection, transportation, treatment, purification and distribution of water, including, without limitation, springs, wells, ponds, lakes, water rights, other raw water sources, basin cribs, - 79th Session (2017) – 4 – dams, spillways, retarding basins, detention basins, reservoirs, towers and other storage facilities, pumping plants, infiltration galleries, filtration plants, purification systems, other water treatment facilities, waterworks plants, pumping stations, gauging stations, ventilating facilities, stream gauges, rain gauges, valves, standpipes, connections, hydrants, conduits, flumes, sluices, canals, channels, ditches, pipes, lines, laterals, service pipes, force mains, submains, siphons, other water transmission and distribution mains, engines, boilers, pumps, meters, apparatus, tools, equipment, fixtures, structures, buildings and other facilities for the acquisition, transportation, treatment, purification and distribution of untreated water or potable water for domestic, commercial and industrial use and irrigation, or any combination thereof.

The tax must be imposed as a rate or charge pursuant to the procedures for adopting a schedule of rates and charges set forth in section 9.2 on customers of the water system of the District that are capable of using or benefiting from the water facilities financed, wholly or in part, with the proceedspro2.edsAn excise tax imposed pursuant to subsection 1 must be levied at different rates for different classes of customers and must take into account differences in the tax.amount of water used or estimated to be used and the size of the connection.

2.3.

An excise tax imposed pursuant to subsection 1 must be levied at different rates for different classes of customers and must take into account differences in the amount of water used or estimated to be used and the size of the connection.

- *AB8_R1* – 5 – 3.

and - 79th Session (2017) – 5 – (d) The rate of interest that will be charged on late payments.

In addition to all other methods available to enforce payment of the tax, the District may provide that it will be collected in the same manner as delinquent [taxes] charges are collected pursuant to NRS as 268.043 for [sewerage] utility services charges.

H~~~~~ 17 - *AB8_R1*79th Session (2017)