Nev. Rev. Stat. § 361.455 — Procedure for reducing combined rate within statutory limitation; revised budgets

NRS  361.455    Procedure for reducing combined rate within statutory
limitation; revised budgets.
1.  Unless individual tax rates are reduced
pursuant to NRS 361.4547 , immediately
upon adoption of the final budgets, if the combined tax rate exceeds the limit
imposed by NRS 361.453 , the chair of the
board of county commissioners in each county concerned shall call a meeting of
the governing boards of each of the local governments within the county for the
purpose of establishing a combined tax rate that conforms to the statutory
limit. The chair shall convene the meeting no later than June 20 of each year.
2.  The governing boards of the local
governments shall meet in public session and the county clerk shall keep
appropriate records, pursuant to regulations of the Department, of all
proceedings. The costs of taking and preparing the record of the proceedings,
including the costs of transcribing and summarizing tape recordings, must be
borne by the county and participating incorporated cities in proportion to the
final tax rate as certified by the Department. The chair of the board of county
commissioners or his or her designee shall preside at the meeting. The
governing boards shall explore areas of mutual concern so as to agree upon a
combined tax rate that does not exceed the statutory limit.
3.  The governing boards shall determine
final decisions by a unanimous vote of all entities present and qualified to
vote, as defined in this subsection. No ballot may be cast on behalf of any
governing board unless a majority of the individual board is present. A
majority vote of all members of each governing board is necessary to determine
the ballot cast for that entity. All ballots must be cast not later than the
day following the day the meeting is convened. The district attorney is the
legal adviser for such proceedings.
4.  The county clerk shall immediately
thereafter advise the Department of the results of the ballots cast and the tax
rates set for local governments concerned. If the ballots for the entities
present at the meeting in the county are not unanimous, the county clerk shall
transmit all records of the proceedings to the Department within 5 days after
the meeting.
5.  If a unanimous vote is not obtained and
the combined rate in any county together with the established state tax rate
exceeds the statutory limit, the Department shall examine the record of the
discussions and the budgets of all local governments concerned. On June 25 or,
if June 25 falls on a Saturday or Sunday, on the Monday next following, the
Nevada Tax Commission shall meet to set the tax rates for the next succeeding
year for all local governments so examined. In setting the tax rates for the
next succeeding year the Nevada Tax Commission shall not reduce that portion of
the proposed tax rate of the county school district for the operation and maintenance
of public schools.
6.  Any local government affected by a rate
adjustment, made in accordance with the provisions of this section, which
necessitates a budget revision shall file a copy of its revised budget by July
30 next after the approval and certification of the rate by the Nevada Tax
Commission.
7.  A copy of the certificate of the Nevada
Tax Commission sent to the board of county commissioners must be forwarded to
the county auditor.