Title 31

NRS 354.571 “Supplemental city-county relief tax” defined. “Supplemental city-county relief tax” means the fees, taxes, interest and penalties which derive from that portion of the city-county relief tax which exceeds the original tax levied at the rate of one-half of 1 percent. …

NRS 354.574 “Tax rate” defined. “Tax rate” means the amount of tax stated in terms of a unit of the tax base. (Added to NRS by 1965, 730)

NRS 354.578 “Tentative budget” defined. “Tentative budget” means the budget that is prepared initially, published and recorded by each local government for an ensuing fiscal year prior to its approval by the Department of Taxation and such other supervisory bodies as are charged …

NRS 354.590 Actions of governing body by resolution or ordinance. Whenever the terms of NRS 354.470 to 354.626, inclusive, require or refer to action of a governing body by resolution, the governing body may at its discretion act by ordinance, if it is otherwise authorized by law…

NRS 354.592 Publication of notice: Requirements; cost. Whenever the terms of NRS 354.470 to 354.626, inclusive, require publication of notice, such requirement shall be deemed to have been met when such notice is published once in some newspaper published within the area encompas…

NRS 354.594 Committee on Local Government Finance to determine and advise local governments of regulations, procedures and report forms. The Committee on Local Government Finance shall determine and advise local government officers of regulations, procedures and report forms for …

NRS 354.5943 Regulations establishing procedures for transferring function from one local government to another. 1. The Committee on Local Government Finance shall adopt regulations to establish procedures for transferring a function from one local government to another local gov…

NRS 354.5945 Capital improvement plan: Preparation and submission; provision to Director of Legislative Counsel Bureau upon request; filing for public inspection; limitation on amount of expenditures; required contents; reconciliation of capital outlay; exemption. 1. Except as ot…

NRS 354.5947 Annual report concerning capital improvements owned, leased or operated by local government: Compilation; requirements; submission to Department of Taxation; provision to Director of Legislative Counsel Bureau upon request. 1. In addition to the records and inventory…

NRS 354.596 Tentative budget: Preparation, submission and filing; notice and public hearing; certificate of compliance or lack of compliance from Department of Taxation; amendment to effect compliance. 1. The officer charged by law shall prepare, or the governing body shall cause…

NRS 354.5965 Tentative budget: Inclusion and availability of list of certain contracts. 1. In preparing a tentative budget pursuant to NRS 354.596, the governing body of a local government shall prepare and include a list of any existing contracts the local government has with pe…

NRS 354.597 Tentative budget and final budget: Reduction of estimate of revenues by amount of taxes ad valorem expected to be delinquent. 1. In preparing a tentative budget, the governing body of a local government, except a school district, which determines that the amount of re…

NRS 354.598 Final budget: Adoption; budget by default; certification; appropriations; limitations; changes. 1. At the time and place advertised for public hearing, or at any time and place to which the public hearing is from time to time adjourned, the governing body shall hold a…

NRS 354.598005 Procedures and requirements for augmenting or amending budget. 1. If anticipated resources actually available during a budget period exceed those estimated, a local government may augment a budget in the following manner: (a) If it is desired to augment the appropr…

NRS 354.59801 Local government to file copy of final budget and final plan for capital improvements for public inspection. Each local government shall file in the office of the clerk or secretary of its governing body, for public record and inspection: 1. A copy of its final budg…

NRS 354.59803 Reporting of expenditures of local government for lobbying activities: Requirements; filing with Department of Taxation; availability for inspection. 1. In each year in which the Legislature convenes, a local government which expends more than $6,000 on activities d…

NRS 354.59811 Limitation upon revenue from taxes ad valorem: Calculation. [Effective through June 30, 2027, and after June 30, 2057.] 1. Except as otherwise provided in NRS 244.377, 277B.397, 278C.260, 354.59813, 354.59815, 354.59818, 354.5982, 354.5987, 354.705, 354.723, 450.425…

NRS 354.59813 Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operating purposes under certain circumstances. 1. In addition to the allowed revenue from taxes ad valorem determined pursuant to NRS 354.59811, if the estimate of the revenue avai…

NRS 354.59815 Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects without approval of voters. 1. In addition to the allowed revenue from taxes ad valorem determined pursuant to NRS 354.59811, the board of county commissioners may …

NRS 354.598155 Special ad valorem capital projects fund. 1. Each local government that receives a portion of the revenue from the tax levied pursuant to the provisions of NRS 354.59815 shall establish a special ad valorem capital projects fund and shall deposit all revenue receiv…

NRS 354.59817 Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects upon approval of voters. 1. In addition to the allowed revenue from taxes ad valorem determined pursuant to NRS 354.59811, upon the approval of a majority of the re…

NRS 354.59818 Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operation of regional facility without approval of voters. 1. In addition to the allowed revenue from taxes ad valorem determined pursuant to NRS 354.59811, the boards of county com…

NRS 354.59819 Separate fund for revenue used for operation of regional facility. 1. If two or more counties create an administrative entity pursuant to NRS 354.59818, the administrative entity shall establish a separate fund to account for the revenue received from taxes levied p…

NRS 354.5982 Limitation upon revenue from taxes ad valorem: Authority to exceed pursuant to vote of people; addition of imposed costs. 1. The local government may exceed the limit imposed by NRS 354.59811 upon the calculated receipts from taxes ad valorem only if its governing bo…

NRS 354.59821 Limitation upon revenue from taxes ad valorem: Forms for submission of ballot question and examples of previous questions to be provided by Committee on Local Government Finance. 1. The Committee on Local Government Finance shall annually provide to each city clerk,…

NRS 354.5987 Establishment of allowed revenue from taxes ad valorem of certain local governments by Nevada Tax Commission. 1. For the purposes of NRS 354.59811, the allowed revenue from taxes ad valorem of any local government must be established by the Nevada Tax Commission for …

NRS 354.59874 Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function or provision of service previously performed by another local government pursuant to agreement between local governments. Except as otherwise provided in subsection 2…

NRS 354.598743 Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function previously performed by another local government that no longer exists. Except as otherwise provided in NRS 354.598747, if one or more local governments assume the f…

NRS 354.598747 Calculation of amount distributed from Local Government Tax Distribution Account to local government, special district or enterprise district that assumes functions of another local government or district. 1. To calculate the amount to be distributed pursuant to th…

NRS 354.59875 Calculation and imposition of common levy for unincorporated town; preparation and availability of document showing services provided. 1. If the board of county commissioners of a county has established a common levy authorized pursuant to NRS 269.5755, it shall cal…

NRS 354.59881 Limitations on fees applicable to public utilities: Definitions. As used in NRS 354.59881 to 354.59889, inclusive, unless the context otherwise requires, the words and terms defined in NRS 354.598812 to 354.598818, inclusive, have the meanings ascribed to them in th…

NRS 354.598812 Limitations on fees applicable to public utilities: “Customer” defined. “Customer” does not include any customer of a provider of a telecommunication service other than a retail customer. (Added to NRS by 1997, 2741)

NRS 354.598813 Limitations on fees applicable to public utilities: “Delinquent amount” defined. “Delinquent amount” means any portion of a fee collected from a customer by a public utility that is not paid to the city or county by the public utility within 30 days after the last …

NRS 354.598814 Limitations on fees applicable to public utilities: “Fee” defined. “Fee” means a charge imposed by a city or county upon a public utility for a business license, franchise or right-of-way over streets or other public areas, except any charge paid pursuant to the pr…

NRS 354.598815 Limitations on fees applicable to public utilities: “Jurisdiction” defined. “Jurisdiction” means: 1. In the case of a city, the corporate limits of the city. 2. In the case of a county, the unincorporated area of the county. (Added to NRS by 1997, 2741)

NRS 354.598816 Limitations on fees applicable to public utilities: “Personal wireless service” defined. “Personal wireless service” has the meaning ascribed to it in 47 U.S.C. § 332(c)(7)(C) as that provision exists on July 16, 1997. (Added to NRS by 1997, 2742)

NRS 354.5988165 Limitations on fees applicable to public utilities: “Place of primary use” defined. “Place of primary use” has the meaning ascribed to it in 4 U.S.C. § 124(8), as that section existed on August 1, 2002. (Added to NRS by 2001, 1644)

NRS 354.598817 Limitations on fees applicable to public utilities: “Public utility” defined. 1. “Public utility” includes a person or local government that: (a) Provides electric energy or gas, regardless of whether the person or local government is subject to regulation by the P…

NRS 354.598818 Limitations on fees applicable to public utilities: “Revenue” defined. “Revenue” does not include: 1. Any proceeds from the interstate sale of natural gas to: (a) A provider of electric energy that holds a certificate of public convenience and necessity issued by t…

NRS 354.59883 Limitations on fees applicable to public utilities: Adoption of ordinance imposing or increasing fee prohibited under certain circumstances. A city or county shall not adopt an ordinance imposing or increasing a fee: 1. If that ordinance would alter the terms of any…

NRS 354.59885 Limitations on fees applicable to public utilities: Submission of certain information by public utility before commencement of service; quarterly statements of revenue required; identification of customers provided to public utility; information included in bill. If…

NRS 354.59887 Limitations on fees applicable to public utilities: Rate; quarterly payments; collection; penalties and interest on delinquent amounts; apportionment among customers of public utility. If a city or county adopts an ordinance imposing or increasing a fee: 1. The enti…

NRS 354.59888 Limitations on fees applicable to public utilities: Procedure for resolving alleged errors concerning billing of customers of public utility that sells or resells personal wireless services for certain fees or designation of place of primary use. 1. If a customer of…

NRS 354.59889 Limitations on fees applicable to public utilities: Change of fees. 1. A city or county shall not change any of its fees except through the adoption of an ordinance which provides that the change does not become effective until at least 90 days after the city or cou…

NRS 354.5989 Limitations on fees for business licenses; exceptions. 1. A local government shall not increase any fee for a business license or adopt a fee for a business license issued for revenue or regulation, or both, except as permitted by this section. This prohibition does …

NRS 354.59891 Limitations on fees for building permits, barricade permits and encroachment permits; exceptions. 1. As used in this section: (a) “Barricade permit” means the official document issued by the building officer of a local government which authorizes the placement of ba…