Nev. Rev. Stat. § 360.740 — Request of newly created local government or special district for allocation from Account

NRS  360.740    Request of newly created local government or special district
for allocation from Account.
1.  The governing body of a local
government or special district that is created after July 1, 1998, and which
provides police protection and at least two of the following services:
(a) Fire protection;
(b) Construction, maintenance and repair of
roads; or
(c) Parks and recreation,
Ê may, by
majority vote, request the Nevada Tax Commission to direct the Executive
Director to allocate money from the Account to the local government or special
district pursuant to the provisions of NRS
360.680 and 360.690 .
2.  On or before December 31 of the year
immediately preceding the first fiscal year that the local government or
special district would receive money from the Account, a governing body that
submits a request pursuant to subsection 1 must:
(a) Submit the request to the Executive Director;
and
(b) Provide copies of the request and any
information it submits to the Executive Director in support of the request to
each local government and special district that:
(1) Receives money from the Account; and
(2) Is located within the same county.
3.  The Executive Director shall review
each request submitted pursuant to subsection 1 and submit his or her findings
to the Committee on Local Government Finance. In reviewing the request, the
Executive Director shall:
(a) For the initial year of distribution,
establish an amount to be allocated to the new local government or special
district pursuant to the provisions of NRS
360.680 and 360.690 . If the new
local government or special district will provide a service that was provided
by another local government or special district before the creation of the new
local government or special district, the amount allocated to the local
government or special district which previously provided the service must be
decreased by the amount allocated to the new local government or special
district; and
(b) Consider:
(1) The effect of the distribution of
money in the Account, pursuant to the provisions of NRS 360.680 and 360.690 , to the new local government or
special district on the amounts that the other local governments and special
districts that are located in the same county will receive from the Account;
and
(2) The comparison of the amount
established to be allocated pursuant to the provisions of NRS 360.680 and 360.690 for the new local government or
special district to the amounts allocated to the other local governments and
special districts that are located in the same county.
4.  The Committee on Local Government
Finance shall review the findings submitted by the Executive Director pursuant
to subsection 3. If the Committee determines that the distribution of money in
the Account to the new local government or special district is appropriate, it
shall submit a recommendation to the Nevada Tax Commission. If the Committee
determines that the distribution is not appropriate, that decision is not
subject to review by the Nevada Tax Commission.
5.  The Nevada Tax Commission shall schedule
a public hearing within 30 days after the Committee on Local Government Finance
submits its recommendation. The Nevada Tax Commission shall provide public
notice of the hearing at least 10 days before the date on which the hearing
will be held. The Executive Director shall provide copies of all documents
relevant to the recommendation of the Committee on Local Government Finance to
the governing body of each local government and special district that is
located in the same county as the new local government or special district.
6.  If, after the public hearing, the
Nevada Tax Commission determines that the recommendation of the Committee on
Local Government Finance is appropriate, it shall order the Executive Director
to distribute money in the Account to the new local government or special
district pursuant to the provisions of NRS
360.680 and 360.690 .
7.  For the purposes of this section, the
local government or special district may enter into an interlocal agreement
with another governmental entity for the provision of the services set forth in
subsection 1 if that local government or special district compensates the governmental
entity that provides the services in an amount equal to the value of those
services.
8.  As used in this section:
(a) “Construction, maintenance and repair of
roads” includes the acquisition, operation or use of any material, equipment or
facility that is used exclusively for the construction, maintenance or repair
of a road and that is necessary for the safe and efficient use of the road
except alleys and pathways for bicycles that are separate from the roadway and,
including, without limitation:
(1) Grades or regrades;
(2) Gravel;
(3) Oiling;
(4) Surfacing;
(5) Macadamizing;
(6) Paving;
(7) Cleaning;
(8) Sanding or snow removal;
(9) Crosswalks;
(10) Sidewalks;
(11) Culverts;
(12) Catch basins;
(13) Drains;
(14) Sewers;
(15) Manholes;
(16) Inlets;
(17) Outlets;
(18) Retaining walls;
(19) Bridges;
(20) Overpasses;
(21) Tunnels;
(22) Underpasses;
(23) Approaches;
(24) Sprinkling facilities;
(25) Artificial lights and lighting
equipment;
(26) Parkways;
(27) Fences or barriers that control
access to the road;
(28) Control of vegetation;
(29) Rights-of-way;
(30) Grade separators;
(31) Traffic separators;
(32) Devices and signs for control of
traffic;
(33) Facilities for personnel who
construct, maintain or repair roads; and
(34) Facilities for the storage of
equipment or materials used to construct, maintain or repair roads.
(b) “Fire protection” includes the provision of
services related to:
(1) The prevention and suppression of
fire; and
(2) Rescue,
Ê and the
acquisition and maintenance of the equipment necessary to provide those
services.
(c) “Parks and recreation” includes the
employment by the local government or special district, on a permanent and
full-time basis, of persons who administer and maintain recreational facilities
and parks. “Parks and recreation” does not include the construction or
maintenance of roadside parks or rest areas that are constructed or maintained
by the local government or special district as part of the construction,
maintenance and repair of roads.
(d) “Police protection” includes the employment
by the local government or special district, on a permanent and full-time
basis, of at least three persons whose primary functions specifically include:
(1) Routine patrol;
(2) Criminal investigations;
(3) Enforcement of traffic laws; and
(4) Investigation of motor vehicle
crashes.

ABATEMENT OF TAXES ON BUSINESS