Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 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 tax1. 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.Added to NRS by 2015, 2445Added to NRS by 2015, 2445