Nevada 2017 Regular Session Status: Enacted

AB 375 — Allows the imposition of certain taxes, fees, rates, charges, levies or assessments in a county to fund approved flood management projects of a flood management authority based on the recommendations of a flood control project needs committee. (BDR S-473)

Last action — Approved by the Governor. Chapter 557.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Assembly
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced March 20, 2017. Enacted.

Prognosis

Advancing 56% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 4 sponsors

    4 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

363 added · 384 removed

363 line(s) added, 384 removed.

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(Reprinted with amendments adopted on May 25, 2017) SECOND REPRINT A.B.
Assembly Bill No.
375 ASSEMBLY B ILLN O .
375–Assemblymen Sprinkle, Benitez-Thompson, Joiner and Daly CHAPTER..........
375–ASSEMBLYMEN SPRINKLE , BENITEZ -T HOMPSON , OINER AND D ALY M ARCH 20, 2017 ____________ Referred to Committee on Taxation SUMMARY—Allows the imposition of certain taxes, fees, rates, charges, levies or assessments in a county to fund approved flood management projects of a flood management authority based on the recommendations of a flood control project needs committee.
(BDR S-473) FISCAL NOTE:
Effect on Local Government:
May have Fiscal Impact.
Effect on the State:
No.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
authorizing the governing body of a flood management authority under specified circumstances to adopt a resolution establishing a flood control project needs committee to levies or assessments to fund the approved flood managementrges, projects of the flood management authority;
authorizing the governing body of a flood management authority under specified circumstances to adopt a resolution establishing a flood control project needs committee to recommend the imposition of certain taxes, fees, rates, charges, levies or assessments to fund the approved flood management projects of the flood management authority;
providing that if such a committee is established and submits its recommendations to the governing body of the flood management authority and the board of county commissioners within the time prescribed, the governing body of the flood management authority is required to impose certain recommended fees, rates or charges and the board of county commissioners is required to submit a question to the voters at the General Election asking whether the other recommended taxes, fees, levies or assessments should be imposed in the county;
providing that if such a committee is established and submits its recommendations to the governing body of the flood management authority and the board of county commissioners within the time prescribed, the governing body of the flood management authority is required to impose certain recommended fees, rates or charges and the board of county commissioners is required to submit a question to the voters at the 2018 General Election asking whether the other recommended taxes, fees, levies or assessments should be imposed in the county;
requiring the board of county commissioners to adopt an ordinance approved by the voters;
requiring the board of county commissioners to adopt an ordinance imposing any such taxes, fees, levies or assessments that are approved by the voters;
- *AB375_R2* – 2 – Legislative Counsel’s Digest:
Legislative Counsel’s Digest:
Section 1 of this bill authorizes the governing body of a flood management authority to establish by resolution a flood control project needs committee to recommend the imposition of certain:
Section 1 of this bill authorizes the governing body of a flood management recommend the imposition of certain:
Sections 2 and 3 of this bill provide that if such a committee is established, the committee:
Sections 2 and 3 of this bill provide that if such a committee is established, the rates, charges, levies or assessments;
(1) must recommend the imposition of certain flood management fees, or more other taxes.
and (2) may recommend the imposition of one or more other taxes.
(1)one an additional tax on the gross receipts from the rental of transient lodging in the county;
(1) an additional tax on the gross receipts from the rental of transient lodging in the county;
(2) a supplemental governmental services tax for the privilege of operating a vehicle upon the public streets, roads and highways of the county;
(2) a supplemental governmental services tax for the privilege of operating additional tax on the transfer of real property in the county;
(3) an additional tax on the transfer of real property in the county;
(4) an additional - 79th Session (2017) – 2 – property tax in the county;
(4) an additional property tax in the county;
The recommendations of the committee must specify the rate or rates for each of the recommended taxes, fees, rates, charges, levies or assessments and may specify the period during which the The committee may dissolve itself without making recommendations if theimposed.
The recommendations of the committee must specify the rate or rates for each of the recommended taxes, fees, rates, charges, levies or assessments and may specify the period during which the recommended taxes, fees, rates, charges, levies or assessments will be imposed.
committee is unable to develop recommendations because of a lack of sufficient documentation or technical information necessary to make such recommendations.
The committee may dissolve itself without making recommendations if the committee is unable to develop recommendations because of a lack of sufficient documentation or technical information necessary to make such recommendations.
However, if the committee submits its recommendations to the governing body of the flood management authority and the board of county commissioners on or before April 2, 2018:
However, if the committee submits its recommendations to the governing body of before April 2, 2018:
and (2) the board of county commissioners is required to submit a question to the voters at the November 6, 2018, General Election asking whether any of the other taxes, the county.
and (2) the board of county commissioners is required to submit a question to the voters at the November 6, 2018, General Election asking whether any of the other taxes, fees, levies or assessments recommended by the committee should be imposed in the county.
If a majority of the voters approve the imposition of an additional property tax, the additional rate is exempt from the partial abatement of property taxes on certain property and the requirement that taxes ad valorem not exceed $3.64 on each $100 of assessed valuation.
If a majority of the voters approve the imposition of an additional property tax, the property and the requirement that taxes ad valorem not exceed $3.64 on each $100n of assessed valuation.
(1) must be deposited in the may be pledged to the payment of the principal and interest on bonds or other obligations issued for approved flood management projects.
(1) must be deposited in the fund for flood management projects of the flood management authority;
Section 5 of this bill provides that if a flood control project needs committee is established, the committee must conduct meetings to receive information and evidence about flooding issues in the county and provide a report to the Governor, the Legislature, the regional planning commission, the board of county commissioners, the city council or other governing body of each city in the county and the governing body of the flood management authority of the county.
and (2) may be pledged to the payment of the principal and interest on bonds or other obligations issued for approved flood management projects.
governing body of a flood management authority to establish such a flood controlthe project needs committee expire by limitation on April 2, 2018.
Section 5 of this bill provides that if a flood control project needs committee is established, the committee must conduct meetings to receive information and the Legislature, the regional planning commission, the board of countyhe Governor, commissioners, the city council or other governing body of each city in the county and the governing body of the flood management authority of the county.
- *AB375_R2* – 3 – THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 6 of this bill provides that the provisions of this bill authorizing the governing body of a flood management authority to establish such a flood control project needs committee expire by limitation on April 2, 2018.
EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
(a) The chief executive officer of the flood management authority, who serves ex officio, or his or her designee.
- 79th Session (2017) – 3 – (a) The chief executive officer of the flood management authority, who serves ex officio, or his or her designee.
If the legislative district of more than one Senator includes the flood management authority, those Senators shall jointly appoint the member to serve.
If the legislative district of more Senators shall jointly appoint the member to serve.ority, those (c) One member of the Assembly whose legislative district includes all or part of the flood management authority.
(c) One member of the Assembly whose legislative district includes all or part of the flood management authority.
(k) One member who represents gaming, appointed by the gaming association with the largest membership in the county or, if there are no members of a gaming association in the county, the governing body of the flood management authority.
gaming association with the largest membership in the county or, if there are no members of a gaming association in the county, the governing body of the flood management authority.
(l) One member who represents business or commercial interests, other than gaming, appointed by the local chamber of commerce with the largest membership in the county or, if there is - *AB375_R2* – 4 – no local chamber of commerce in the county, the governing body of the flood management authority.
(l) One member who represents business or commercial interests, other than gaming, appointed by the local chamber of commerce with the largest membership in the county or, if there is no local chamber of commerce in the county, the governing body of the flood management authority.
(n) One member who represents the largest airport in the county, if any, appointed by that airport’s governing board as a nonvoting member of the committee.
- 79th Session (2017) – 4 – (n) One member who represents the largest airport in the county, if any, appointed by that airport’s governing board as a nonvoting member of the committee.
(o) One member representing commercial developers in the county, appointed by the Northern Nevada Chapter of NAIOP Commercial Real Estate Development Association, or its successor.
(o) One member representing commercial developers in the Commercial Real Estate Development Association, or its successor.
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Sec.
flood control project needs committee is established pursuant to a subsection 1 of section 1 of this act, the committee shall, on or before April 2, 2018:
2.
1.
Except as otherwise provided in subsection 2, if a flood control project needs committee is established pursuant to subsection 1 of section 1 of this act, the committee shall, on or before April 2, 2018:
- *AB375_R2* – 5 – (1) Must include a proposal for the imposition of a fee, rate or charge that the governing body of a flood management authority is authorized to impose for services or facilities rendered by the flood management project pursuant to NRS 244A.063 and 268.738 and any interlocal agreement entered into pursuant to chapter 277 of NRS;
(1) Must include a proposal for the imposition of a fee, rate or charge that the governing body of a flood management authority is authorized to impose for services or facilities rendered by the flood management project pursuant to NRS 244A.063 and 268.738 - 79th Session (2017) – 5 – and any interlocal agreement entered into pursuant to chapter 277 of NRS;
(2) May include a proposal for the imposition of one or more of the taxes, fees, levies or assessments described in section 3 of this act in the county;
(2) May include a proposal for the imposition of one or more of the taxes, fees, levies or assessments described in section 3 of this act in(3) Must specify the proposed rate or rates for each of the recommended taxes, fees, rates, charges, levies or assessments and may specify the period during which one or more of the recommended taxes, fees, rates, charges, levies or assessments will be imposed.
and (3) Must specify the proposed rate or rates for each of the recommended taxes, fees, rates, charges, levies or assessments and may specify the period during which one or more of the recommended taxes, fees, rates, charges, levies or assessments will be imposed.
(a) The governing body of a flood management authority shall impose the fee, rate or charge recommended pursuant to subparagraph (1) of paragraph (a) of subsection 1 at the rate or rates and for the period or periods specified in the recommendations submitted pursuant subsection 1, if the period was specified in those recommendations.
impose the fee, rate or charge recommended pursuant toity shall subparagraph (1) of paragraph (a) of subsection 1 at the rate or rates and for the period or periods specified in the recommendations submitted pursuant subsection 1, if the period was specified in those recommendations.
(b) The board of county commissioners shall, at the General Election on November 6, 2018, submit a question to the voters of the county asking whether any of the taxes, fees, levies or assessments recommended pursuant to subparagraph (2) of - *AB375_R2* – 6 – paragraph (a) of subsection 1 should be imposed in the county.
(b) The board of county commissioners shall, at the General Election on November 6, 2018, submit a question to the voters of the county asking whether any of the taxes, fees, levies or assessments recommended pursuant to subparagraph (2) of paragraph (a) of subsection 1 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, fees, levies or assessments and the period during which each of the recommended taxes, fees, levies or assessments will be imposed, if the period was specified in the recommendations submitted pursuant to subsection 1.
The question submitted to the voters of the county must specify the - 79th Session (2017) – 6 – proposed rate or rates for each of the recommended taxes, fees, levies or assessments and the period during which each of the recommended taxes, fees, levies or assessments will be imposed, if the period was specified in the recommendations submitted pursuant this subsection asks the voters of the county whether to impose theo tax described in subsection 4 of section 3 of this act or any other property tax, 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.
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 4 of section 3 of this act or any other property tax, 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.
The taxes, fees, rates, charges, levies and assessments imposed pursuant to this section must be imposed notwithstanding the provisions of any specific statute to the contrary and, except as otherwise specifically provided in sections 1 to 4, inclusive, of this act, such taxes, fees, rates, charges, levies and assessments are not subject to any limitations set forth in any statute which authorizes the board of county commissioners to impose such taxes, fees, rates, charges, levies and assessments, 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, fees, rates, charges, levies and assessments may be imposed.
The taxes, fees, rates, charges, levies and assessments imposed pursuant to this section must be imposed notwithstanding otherwise specifically provided in sections 1 to 4, inclusive, of this act, such taxes, fees, rates, charges, levies and assessments are not subject to any limitations set forth in any statute which authorizes the board of county commissioners to impose such taxes, fees, rates, charges, levies and assessments, 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, fees, rates, charges, levies and assessments may be imposed.
Upon approval of the registered voters of a county voting on a question presented to the voters pursuant to section 2 of this act recommending the imposition of a tax on the gross receipts from the rental of transient lodging, in addition to all other taxes imposed on the revenue from the rental of transient lodging, the board of county commissioners shall impose a tax on the gross - *AB375_R2* – 7 – receipts from the rental of transient lodging at the rate specified in the question presented to the voters pursuant to section 2 of this act.
Upon approval of the registered voters of a county voting on a question presented to the voters pursuant to section 2 of this act recommending the imposition of a tax on the gross receipts from the rental of transient lodging, in addition to all other taxes imposed on the revenue from the rental of transient lodging, the board of county commissioners shall impose a tax on the gross - 79th Session (2017) – 7 – receipts from the rental of transient lodging at the rate specified in the question presented to the voters pursuant to section 2 of this act.
The tax must be imposed throughout the county, including its incorporated cities, upon all persons in the business of providing transient lodging.
The tax must be imposed throughout the county, including its incorporated cities, upon all persons in the business of providing same manner as similar taxes imposed pursuant to chapter 244 of the NRS on the revenue from the rental of transient lodging are administered and enforced.
The tax must be administered and enforced in the same manner as similar taxes imposed pursuant to chapter 244 of NRS on the revenue from the rental of transient lodging are administered and enforced.
Upon approval of the registered voters of a county voting on a question presented to the voters pursuant to section 2 of this act recommending the imposition of a tax on transfers of real property, in addition to all other taxes imposed on transfers of real property pursuant to chapter 375 of NRS, the board of county commissioners shall impose a tax at the rate specified in the question presented to the voters pursuant to section 2 of this act on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, or land sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100.
Upon approval of the registered voters of a county voting on a question presented to the voters pursuant to section 2 of this act recommending the imposition of a tax on transfers of real property, pursuant to chapter 375 of NRS, the board of county commissionersrty shall impose a tax at the rate specified in the question presented to the voters pursuant to section 2 of this act on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, or land sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100.
Upon approval of the registered voters of a county voting on a question presented to the voters pursuant to section 2 of this act recommending an increase in the rate of the tax levied in accordance with NRS 361.460, the board of county commissioners shall, in addition to any tax levied in accordance with NRS 361.460, levy a - *AB375_R2* – 8 – tax on the assessed valuation of taxable property within the county in the amount described in the question presented to the voters pursuant to section 2 of this act.
Upon approval of the registered voters of a county voting on a question presented to the voters pursuant to section 2 of this act recommending an increase in the rate of the tax levied in accordance - 79th Session (2017) – 8 – with NRS 361.460, the board of county commissioners shall, in addition to any tax levied in accordance with NRS 361.460, levy a tax on the assessed valuation of taxable property within the county in the amount described in the question presented to the voters enforced in the same manner as the tax imposed pursuant to NRSd and 361.460 is administered and enforced.
The tax must be administered and enforced in the same manner as the tax imposed pursuant to NRS 361.460 is administered and enforced.
The proceeds of such taxes, fees, rates, charges, levies and assessments so pledged may be treated as pledged revenues for the purposes of subsection 3 of NRS 350.020, and the governing body of the flood management authority may issue bonds for those purposes in accordance with the provisions of chapter 350 of NRS.
The proceeds of such taxes, fees, rates, charges, levies and assessments subsection 3 of NRS 350.020, and the governing body of the floodf management authority may issue bonds for those purposes in accordance with the provisions of chapter 350 of NRS.
and (b) Submit a report to the Governor, the Director of the Legislative Counsel Bureau for transmission to the next session of the Legislature, the regional planning commission in the jurisdiction of the flood management authority, the board of county commissioners, the city council or other governing body of each - *AB375_R2* – 9 – incorporated city in the county and the governing body of the flood management authority.
and (b) Submit a report to the Governor, the Director of the Legislative Counsel Bureau for transmission to the next session of - 79th Session (2017) – 9 – the Legislature, the regional planning commission in the jurisdiction of the flood management authority, the board of county commissioners, the city council or other governing body of each incorporated city in the county and the governing body of the flood management authority.
(2) A description of the areas of the county which are most affected by flooding and which are not covered by the plan for protection against floods which is adopted by the flood management authority of the county;
(2) A description of the areas of the county which are most protection against floods which is adopted by the flood management authority of the county;
county described pursuant to subparagraph (2);ing in the areas of the (4) A compilation of projects suggested in existing community planning documents that would address known areas of flooding in the county;
(3) A description of the source of flooding in the areas of the county described pursuant to subparagraph (2);
(4) A compilation of projects suggested in existing community planning documents that would address known areas of flooding in the county;
H - *AB375_R2*
~~~~~ 17 - 79th Session (2017)
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Action History

  1. Approved by the Governor. Chapter 557.

  2. Enrolled and delivered to Governor.

  3. Senate Amendment No. 771 concurred in. To enrollment.

  4. In Assembly.

  5. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 14, Nays: 7.) To Assembly.

  6. From printer. To re-engrossment. Re-engrossed. Second reprint .

  7. Read second time. Amended. (Amend. No. 771.) To printer.

  8. Placed on Second Reading File.

  9. From committee: Amend, and do pass as amended.

  10. Read first time. Referred to Committee on Revenue and Economic Development. To committee.

  11. In Senate.

  12. Read third time. Passed, as amended. Title approved. (Yeas: 39, Nays: 3.) To Senate.

  13. From printer. To engrossment. Engrossed. First reprint .

  14. Read second time. Amended. (Amend. No. 439.) To printer.

  15. Placed on Second Reading File.

  16. From committee: Amend, and do pass as amended.

  17. From printer. To committee.

  18. Read first time. Referred to Committee on Taxation. To printer.

Sponsors

Sponsorship breakdown

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4 sponsors · 0 co-sponsors · 63 not signed on

Sponsors (4)

Co-sponsors (0)

None.

Not signed on (63)

63 members have not signed on to this bill.

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Frequently asked questions

Who sponsors AB 375?
AB 375 is sponsored by Sprinkle, Skip Daly, Amber Joiner, and Teresa Benitez-Thompson.
What is the current status of AB 375?
This bill has been enacted into law. Introduced March 20, 2017. Enacted.
Where can I track AB 375?
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