Nev. Rev. Stat. § 365.550 — 365.550

NRS  365.550    Proceeds of tax levied pursuant to NRS 365.180 .
1.  Except as otherwise provided in
subsection 2, the receipts of the tax levied pursuant to NRS 365.180 must be allocated monthly by
the Department to the counties using the following formula:
(a) Determine the average monthly amount each
county received in the Fiscal Year ending on June 30, 2003, and allocate to
each county that amount, or if the total amount to be allocated is less than
that amount, allocate to each county a percentage of the total amount to be
allocated that is equal to the percentage of the total amount allocated to that
county in the Fiscal Year ending on June 30, 2003;
(b) If the total amount to be allocated is
greater than the average monthly amount all counties received in the Fiscal
Year ending on June 30, 2003, determine for each county an amount from the
total amount to be allocated using the following formula:
(1) Multiply the county’s percentage share
of the total state population by 2;
(2) Add the percentage determined pursuant
to subparagraph (1) to the county’s percentage share of total mileage of
improved roads or streets maintained by the county or an incorporated city
located within the county;
(3) Divide the sum of the percentages
determined pursuant to subparagraph (2) by 3; and
(4) Multiply the total amount to be
allocated by the percentage determined pursuant to subparagraph (3);
(c) Identify each county for which the amount
determined pursuant to paragraph (b) is greater than the amount allocated to
the county pursuant to paragraph (a) and:
(1) Subtract the amount determined
pursuant to paragraph (a) from the amount determined pursuant to paragraph (b);
and
(2) Add the amounts determined pursuant to
subparagraph (1) for all counties;
(d) Identify each county for which the amount
determined pursuant to paragraph (b) is less than or equal to the amount
allocated to the county pursuant to paragraph (a) and:
(1) Subtract the amount determined
pursuant to paragraph (b) from the amount determined pursuant to paragraph (a);
and
(2) Add the amounts determined pursuant to
subparagraph (1) for all counties;
(e) Subtract the amount determined pursuant to
subparagraph (2) of paragraph (d) from the amount determined pursuant to
subparagraph (2) of paragraph (c);
(f) Divide the amount determined pursuant to
subparagraph (1) of paragraph (c) for each county by the sum determined
pursuant to subparagraph (2) of paragraph (c) for all counties to determine
each county’s percentage share of the sum determined pursuant to subparagraph
(2) of paragraph (c); and
(g) In addition to the allocation made pursuant
to paragraph (a), allocate to each county that is identified pursuant to
paragraph (c) a percentage of the total amount determined pursuant to paragraph
(e) that is equal to the percentage determined pursuant to paragraph (f).
2.  At the end of each fiscal year, the
Department shall:
(a) Determine the total amount to be allocated to
all counties pursuant to subsection 1 for the current fiscal year; and
(b) Use the proceeds of the tax paid by a dealer,
supplier or user for June of the current fiscal year to allocate to each county
an amount determined pursuant to subsection 3.
3.  If the total amount to be allocated to
all the counties determined pursuant to paragraph (a) of subsection 2:
(a) Does not exceed the total amount that was
received by all the counties for the Fiscal Year ending on June 30, 2003, the
Department shall adjust the final monthly allocation to be made to each county
so that each county is allocated a percentage of the total amount to be allocated
that is equal to the percentage of the total amount allocated to that county in
the Fiscal Year ending on June 30, 2003.
(b) Exceeds the total amount that was received by
all counties for the Fiscal Year ending on June 30, 2003, the Department shall:
(1) Identify the total amount allocated to
each county for the Fiscal Year ending on June 30, 2003, and the total amount
for the current fiscal year determined pursuant to paragraph (a) of subsection
2;
(2) Apply the formula set forth in
paragraph (b) of subsection 1 using the amounts in subparagraph (1), instead of
the monthly amounts, to determine the total allocations to be made to the
counties for the current fiscal year; and
(3) Adjust the final monthly allocation to
be made to each county to ensure that the total allocations for the current
fiscal year equal the amounts determined pursuant to subparagraph (2).
4.  Of the money allocated to each county
pursuant to the provisions of subsections 1, 2 and 3:
(a) An amount equal to that part of the allocation
which represents 1.25 cents of the tax per gallon must be used exclusively for
the service and redemption of revenue bonds issued pursuant to NRS 373.131 , for the construction, maintenance
and repair of county rights-of-way under the direction of the boards of county
commissioners of the several counties.
(b) An amount equal to that part of the
allocation which represents 2.35 cents of the tax per gallon must be allocated
to the county, if there are no incorporated cities in the county, or, if there
is at least one incorporated city in the county, allocated monthly by the
Department to the county and each incorporated city in the county using, except
as otherwise provided in paragraph (c), the following formula:
(1) Determine the average monthly amount
the county and each incorporated city in the county received in the fiscal year
ending on June 30, 2005, and allocate to the county and each incorporated city
in the county that amount, or if the total amount to be allocated is less than
that amount, allocate to the county and each incorporated city in the county a
percentage of the total amount to be allocated that is equal to the percentage
of the total amount allocated to that county or incorporated city, as
applicable, in the fiscal year ending on June 30, 2005.
(2) If the total amount to be allocated is
greater than the average monthly amount the county and all incorporated cities
within the county received in the fiscal year ending on June 30, 2005,
determine for the county and each incorporated city in the county an amount
from the total amount to be allocated using the following formula:
(I) One-fourth in proportion to
total area.
(II) One-fourth in proportion to
population.
(III) One-fourth in proportion to
the total mileage of improved roads and streets maintained by the county or
incorporated city in the county, as applicable.
(IV) One-fourth in proportion to
vehicle miles of travel on improved roads and streets maintained by the county
or incorporated city in the county, as applicable.
Ê For the
purpose of applying the formula, the area of the county excludes the area
included in any incorporated city.
(3) Identify whether the county or any
incorporated city in the county had an amount determined pursuant to
subparagraph (2) that was greater than the amount allocated to the county or
incorporated city, as applicable, pursuant to subparagraph (1) and, if so:
(I) Subtract the amount determined
pursuant to subparagraph (1) from the amount determined pursuant to
subparagraph (2); and
(II) Add the amounts determined
pursuant to sub-subparagraph (I) for the county and all incorporated cities in
the county.
(4) Identify whether the county or any
incorporated city in the county had an amount determined pursuant to
subparagraph (2) that was less than or equal to the amount determined for the
county or incorporated city, as applicable, pursuant to subparagraph (1) and,
if so:
(I) Subtract the amount determined
pursuant to subparagraph (2) from the amount determined pursuant to
subparagraph (1); and
(II) Add the amounts determined
pursuant to sub-subparagraph (I) for the county and all incorporated cities in
the county.
(5) Subtract the amount determined pursuant
to sub-subparagraph (II) of subparagraph (4) from the amount determined
pursuant to sub-subparagraph (II) of subparagraph (3).
(6) Divide the amount determined pursuant
to sub-subparagraph (I) of subparagraph (3) for the county and each
incorporated city in the county by the sum determined pursuant to
sub-subparagraph (II) of subparagraph (3) for the county and all incorporated
cities in the county to determine the county’s and each incorporated city’s
percentage share of the sum determined pursuant to sub-subparagraph (II) of
subparagraph (3).
(7) In addition to the allocation made
pursuant to subparagraph (1), allocate to the county and each incorporated city
in the county that is identified pursuant to subparagraph (3) a percentage of
the total amount determined pursuant to subparagraph (5) that is equal to the
percentage determined pursuant to subparagraph (6).
(c) At the end of each fiscal year, the
Department shall:
(1) Determine the total amount to be
allocated to a county and each incorporated city within the county pursuant to
paragraph (b) for the current fiscal year; and
(2) Use the amount equal to that part of
the allocation which represents 2.35 cents per gallon of the proceeds of the
tax paid by a dealer, supplier or user for June of the current fiscal year to
allocate to a county and each incorporated city in the county an amount
determined pursuant to paragraph (d).
(d) If the total amount to be allocated to a
county and all incorporated cities in the county determined pursuant to subparagraph
(1) of paragraph (c):
(1) Does not exceed the total amount that
was received by the county and all the incorporated cities in the county for
the fiscal year ending on June 30, 2005, the Department shall adjust the final
monthly amount allocated to the county and each incorporated city in the county
so that the county and each incorporated city is allocated a percentage of the
total amount to be allocated that is equal to the percentage of the total
amount allocated to that county or incorporated city, as applicable, in the
fiscal year ending on June 30, 2005.
(2) Exceeds the total amount that was
received by the county and all incorporated cities in the county for the fiscal
year ending on June 30, 2005, the Department shall:
(I) Identify the total amount
allocated to the county and each incorporated city in the county for the fiscal
year ending on June 30, 2005, and the total amount for the current fiscal year
determined pursuant to subparagraph (1) of paragraph (c);
(II) Apply the formula set forth in
subparagraph (2) of paragraph (b) using the amounts in sub-subparagraph (I),
instead of the monthly amounts, to determine the total allocations to be made
to the county and the incorporated cities in the county for the current fiscal
year; and
(III) Adjust the final monthly
allocation to be made to the county and each incorporated city in the county to
ensure that the total allocations for the current fiscal year equal the amounts
determined pursuant to sub-subparagraph (II).
5.  The amount allocated to the counties
and incorporated cities pursuant to subsections 1 to 4, inclusive, must be
remitted monthly. The State Controller shall draw his or her warrants payable
to the county treasurer of each of the several counties and the city treasurer
of each of the several incorporated cities, as applicable, and the State
Treasurer shall pay the warrants out of the proceeds of the tax levied pursuant
to NRS 365.180 .
6.  The formula computations must be made
as of July 1 of each year by the Department of Motor Vehicles, based on
estimates which must be furnished by the Department of Transportation and, if
applicable, any adjustments to the estimates determined to be appropriate by
the Committee pursuant to subsection 10. Except as otherwise provided in
subsection 10, the determination made by the Department of Motor Vehicles is
conclusive.
7.  The Department of Transportation shall
complete:
(a) The estimates of the total mileage of
improved roads or streets maintained by each county and incorporated city on or
before August 31 of each year.
(b) A physical audit of the information submitted
by each county and incorporated city pursuant to subsection 8 at least once
every 10 years.
8.  Each county and incorporated city
shall, not later than March 1 of each year, submit a list to the Department of
Transportation setting forth:
(a) Each improved road or street that is
maintained by the county or city; and
(b) The beginning and ending points and the total
mileage of each of those improved roads or streets.
Ê Each county
and incorporated city shall, at least 10 days before the list is submitted to
the Department of Transportation, hold a public hearing to identify and
determine the improved roads and streets maintained by the county or city.
9.  If a county or incorporated city does
not agree with the estimates prepared by the Department of Transportation
pursuant to subsection 7, the county or incorporated city may request that the Committee
examine the estimates and recommend an adjustment to the estimates. Such a
request must be submitted to the Committee not later than October 15.
10.  The Committee shall hold a public
hearing and review any request it receives pursuant to subsection 9 and
determine whether an adjustment to the estimates is appropriate on or before
December 31 of the year it receives a request pursuant to subsection 9. Any
determination made by the Committee pursuant to this subsection is conclusive.
11.  The Committee shall monitor the fiscal
impact of the formula set forth in this section on counties and incorporated
cities.
12.  As used in this section:
(a) “Committee” means the Committee on Local
Government Finance created pursuant to NRS
354.105 .
(b) “Improved road or street” means a road or
street that is, at least:
(1) Aligned and graded to allow reasonably
convenient use by a motor vehicle; and
(2) Drained sufficiently by a longitudinal
and transverse drainage system to prevent serious impairment of the road or
street by surface water.
(c) “Total mileage of an improved road or street”
means the total mileage of the length of an improved road or street, without
regard to the width of that road or street or the number of lanes the road or
street has for vehicular traffic.