Nevada § 387.3324 - Public Schools Overcrowding and Repair Needs Committee to prepare recommendations for imposition of taxes and submit recommendations to board of county commissioners; submission of question to voters; imposition of recommended tax

§ 387.3324. Public Schools Overcrowding and Repair Needs Committee to prepare recommendations for imposition of taxes and submit recommendations to board of county commissioners; submission of question to voters; imposition of recommended tax

1. If a Public Schools Overcrowding and Repair Needs Committee is established pursuant

to subsection 1 of NRS 387.3322 , such a Committee shall, on or before April 2, 2016: (a) Prepare recommendations for the imposition of one or more of the taxes described

in NRS 387.3326 in the county to provide funding for the school district for the purposes set forth

in subsection 1 of NRS 387.335 . The recommendations must specify the proposed rate or rates for each of the recommended

taxes and may specify the period during which one or more of the recommended taxes

will be imposed. (b) Submit the recommendations to the board of county commissioners. 2. Upon the receipt of recommendations pursuant to subsection 1, the board of county

commissioners shall, at the General Election on November 8, 2016, submit a question

to the voters of the county asking whether any of the recommended taxes should be

imposed in the county. The question submitted to the voters of the county must specify the proposed rate

or rates for each of the recommended taxes and the period during which each of the

recommended taxes will be imposed, if the period was specified in the recommendations

submitted pursuant to subsection 1. If the question submitted to the voters pursuant to this subsection asks the voters

of the county whether to impose the tax described in subsection 5 of NRS 387.3326 , the question must state that any such tax imposed is exempt from each partial abatement

from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 . 3. If a majority of the voters voting on the question submitted to the voters pursuant

to subsection 2 vote affirmatively on the question: (a) The board of county commissioners shall impose the recommended tax or taxes in

accordance with the provisions of NRS 387.3326 and at the rate or rates specified in the question submitted to the voters pursuant

to subsection 2. (b) If the question recommended the imposition of the tax described in subsection

5 of NRS 387.3326 : (1) Any such tax imposed is exempt from each partial abatement from taxation provided

pursuant to NRS 361.4722 , 361.4723 and 361.4724 . (2) The provisions of NRS 361.453 do not apply to any such tax imposed. (c) The tax or taxes shall be imposed notwithstanding the provisions of any specific

statute to the contrary and, except as otherwise specifically provided in NRS 387.3322 to 387.3328 , inclusive, such tax or taxes are not subject to any limitations set forth in any

statute which authorizes the board of county commissioners to impose such tax or taxes

including, without limitation, any limitations on the maximum rate or rates which

may be imposed or the duration of the period during which such taxes may be imposed.