Nevada § 360.740 - Request of newly created local government or special district for allocation from Account

§ 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, 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, 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.