Nevada § 281A.270 - Assessment for administrative costs: Determination; payment by certain cities and counties; use of proceeds; collection

§ 281A.270. Assessment for administrative costs: Determination; payment by certain cities and counties; use of proceeds; collection

1. Each county whose population is 10,000 or more and each city whose population is

15,000 or more and that is located within such a county shall pay an assessment for

the costs incurred by the Commission each biennium in carrying out its functions pursuant

to this chapter. The total amount of money to be derived from assessments paid pursuant to this subsection

for a biennium must be determined by the Legislature in the legislatively approved

budget of the Commission for that biennium. The assessments must be apportioned among each such city and county based on the

proportion that the total population of the city or the total population of the unincorporated

area of the county bears to the total population of all such cities and the unincorporated

areas of all such counties in this State. 2. On or before July 1 of each odd-numbered year, the Executive Director shall, in

consultation with the Budget Division of the Office of Finance and the Fiscal Analysis

Division of the Legislative Counsel Bureau, determine for the next ensuing biennium

the amount of the assessments due for each city and county that is required to pay

an assessment pursuant to subsection 1. The assessments must be paid to the Commission in semiannual installments that are

due on or before August 1 and February 1 of each year of the biennium. The Executive Director shall send out a billing statement to each such city or county

which states the amount of the semiannual installment payment due from the city or

county. 3. Any money that the Commission receives pursuant to subsection 2: (a) Must be deposited in the State Treasury, accounted for separately in the State

General Fund and credited to the budget account for the Commission; (b) May only be used to carry out the provisions of this chapter and only to the extent

authorized for expenditure by the Legislature; (c) Does not revert to the State General Fund at the end of any fiscal year; and (d) Does not revert to a city or county if: (1) The actual expenditures by the Commission are less than the amount of the assessments

approved by the Legislature pursuant to subsection 1 and the city or county has already

remitted its semiannual installment to the Commission for the billing period; or (2) The budget of the Commission is modified after the amount of the assessments has

been approved by the Legislature pursuant to subsection 1 and the city or county has

already remitted its semiannual installment to the Commission for the billing period. 4. If any installment payment is not paid on or before the date on which it is due,

the Executive Director shall make reasonable efforts to collect the delinquent payment. If the Executive Director is not able to collect the arrearage, the Executive Director

shall submit a claim for the amount of the unpaid installment payment to the Department

of Taxation. If the Department of Taxation receives such a claim, the Department shall deduct

the amount of the claim from money that would otherwise be allocated from the Local

Government Tax Distribution Account to the city or county that owes the installment

payment and shall transfer that amount to the Commission. 5. As used in this section, “ population ” means the current population estimate for that city or county as determined and

published by the Department of Taxation and the demographer employed pursuant to NRS 360.283 .