EXEMPT
(Reprinted with amendments adopted on April 21, 2025)
FIRST REPRINT S.B. 420
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SENATE BILL NO. 420–COMMITTEE ON NATURAL RESOURCES
(ON BEHALF OF THE LEGISLATIVE COMMITTEE
FOR THE REVIEW AND OVERSIGHT OF THE
TAHOE REGIONAL PLANNING AGENCY AND
THE MARLETTE LAKE WATER SYSTEM)
MARCH 24, 2025
____________
Referred to Committee on Government Affairs
SUMMARY—Authorizes the creation of business improvement
districts. (BDR 22-372)
FISCAL NOTE: Effect on Local Government: May have Fiscal Impact.
Effect on the State: No.
~
EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
AN ACT relating to business improvement districts; authorizing a
person to submit a petition to create a business
improvement district to the board of county commissioners
of certain counties; prescribing certain requirements for a
district management plan; requiring the board of county
commissioners to hold a public hearing before creating a
district; prescribing certain procedures for the renewal of a
district; setting forth certain requirements for an owners’
association to administer or implement the improvements
or activities of a district; prescribing certain requirements
for assessments; authorizing the board of county
commissioners to enter into an agreement with the
Department of Taxation; requiring the board of county
commissioners to annually submit to the Legislature a
report concerning the district; authorizing the board of
county commissioners to issue bonds for the benefit of a
district; requiring the board of county commissioners to
have an independent auditor review certain claims;
prescribing certain requirements to modify a district;
authorizing a board of county commissioners to dissolve a
district under certain circumstances; and providing other
matters properly relating thereto.
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Legislative Counsel’s Digest:
Existing law authorizes the governing body of a city or county to create a 1
tourism improvement district or an economic diversification district to finance 2
certain projects within the district. (Chapters 271A and 271B of NRS) This bill 3
authorizes the board of county commissioners of certain counties to create a 4
business improvement district to perform certain activities relating to transportation 5
and visitor activities. Section 2 of this bill provides that the provisions of this bill 6
may be referred to as the Business Improvement District Law. Section 3 of this bill 7
provides that the provisions of this bill apply, under certain circumstances, in any 8
region of this State governed by a regional planning agency created by interstate 9
compact (currently the Lake Tahoe Basin). Sections 5-10.5 of this bill define 10
certain terms relating to business improvement districts. Section 4 of this bill 11
applies these definitions to the provisions of this bill. 12
Section 11 of this bill authorizes a person to submit a petition to the board of 13
county commissioners to create a business improvement district. Such a petition is 14
required to: (1) be signed by the business owners in the proposed district who will 15
pay more than 50 percent of the total amount of assessments proposed to be levied 16
in the district; and (2) include a district management plan. Section 12 of this bill 17
sets forth certain requirements for a district management plan and authorizes the 18
district management plan to provide for increases in assessments for each year of 19
operation of the district. 20
Section 13 of this bill requires the board of county commissioners to hold a 21
public hearing to consider a petition to create a district and sets forth certain notice 22
requirements for the public hearing. Section 13 also: (1) authorizes any interested 23
person to make a protest orally or in writing; and (2) prohibits the board of county 24
commissioners from creating a district if the board of county commissioners 25
receives protests from the business owners or authorized representatives of the 26
businesses in the proposed district who will pay more than 50 percent of the total 27
amount of proposed assessments. Section 14 of this bill authorizes, with certain 28
exceptions, the board of county commissioners to adopt, revise, change, reduce or 29
modify the proposed assessments or the types of activities to be provided by the 30
proposed district. Section 15 of this bill authorizes the board of county 31
commissioners, following a public hearing, to create by ordinance a district and 32
requires the county clerk to maintain, and make available for public inspection, a 33
copy of the district management plan. Section 15 prohibits: (1) with certain 34
exceptions, the boundaries of a district from overlapping with the boundaries of 35
another district; and (2) the board of county commissioners from creating a district 36
in the jurisdiction of another county without the consent of the board of county 37
commissioners of that county. Additionally, section 15 provides, with certain 38
exceptions, that the term of a district may not exceed 5 years upon the initial 39
formation of the district and an additional 10 years upon renewal. Section 15.3 of 40
this bill authorizes the board of county commissioners to renew a district by 41
following the procedures for establishing a district. Section 15.3 also provides, with 42
certain exceptions, that the term of the district may not exceed 10 years upon 43
renewal. Additionally, section 15.3 requires any remaining revenue from a previous 44
district be spent to benefit the businesses that were included in the previous district 45
and in accordance with the district management plan for the previous district. 46
Section 15.7 requires a board of county commissioners to contract with an 47
owners’ association if the district management plan designated an owners’ 48
association. Section 15.7 further requires an owners’ association to: (1) comply 49
with certain provisions governing the payment of prevailing wage for certain 50
contracts for a project regardless of whether the project would qualify as a public 51
work; and (2) prepare and submit a report to the county clerk concerning the 52
upcoming fiscal years in which assessments are levied. 53
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Section 16 of this bill: (1) requires assessments to be levied on the basis of the 54
estimated benefit to the businesses within the district; (2) requires, with certain 55
exceptions, the revenue from the levy of assessments to be used for certain 56
purposes; and (3) authorizes the board of county commissioners to establish 57
separate benefit zones within a district and impose a different assessment within 58
each benefit zone. 59
Section 17 of this bill authorizes the board of county commissioners to enter 60
into an agreement with the Department of Taxation for the collection and 61
distribution of the assessments levied by the district. 62
Section 18 of this bill requires the board of county commissioners that created 63
a district to submit an annual report to the Legislature concerning the status of the 64
district and the financial impact of the district on local governmental services. 65
Section 19 of this bill authorizes the board of county commissioners that 66
formed a district to issue bonds for the benefit of the district or to enter into an 67
agreement with certain governmental entities or other persons for the cost of 68
acquiring, improving or equipping any project to be performed for the purposes of 69
the district. Section 20 of this bill requires such a board of county commissioners to 70
have an independent auditor review each claim submitted as part of any contract or 71
other agreement made with the board of county commissioners to provide any 72
financing or reimbursement. 73
Section 20.3 of this bill authorizes an owners’ association to submit a request 74
to the board of county commissioners to modify the improvements, activities or the 75
amount of the assessments of the district. Section 20.3 authorizes the board of 76
county commissioners to modify the district by ordinance after holding a public 77
hearing. Additionally, section 20.3 sets forth certain notice requirements for the 78
public hearing. If the proposed modification increases an assessment or adds a new 79
assessment, section 20.3: (1) authorizes any interested person to make a protest 80
orally or in writing; and (2) prohibits the board of county commissioners from 81
modifying a district if the board of county commissioners receives protests from the 82
business owners or authorized representatives of the businesses in the district who 83
will pay more than 50 percent of the total amount of proposed assessments. 84
Section 20.5 authorizes the board of county commissioners to dissolve a 85
district by ordinance if there was a misappropriation of money, malfeasance or a 86
violation of law concerning the management of the district or upon written petition 87
of the business owners or authorized representatives of the businesses in the district 88
who pay 50 percent or more of the assessments. Section 20.5 prescribes 89
requirements for an annual 30-day period in which the business owners or 90
authorized representatives of the businesses may request the dissolution of a district 91
by written petition. Section 20.5 of this bill requires the board of county 92
commissioners to hold a public hearing before dissolving a district and sets forth 93
certain notice requirements for the public hearing. 94
Section 20.7 requires, upon the dissolution or expiration of a district, any 95
remaining revenue to be spent in accordance with the district management plan or 96
returned to the business owners subject to assessment. 97
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THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Title 22 of NRS is hereby amended by adding 1
thereto a new chapter to consist of the provisions set forth as 2
sections 2 to 20.7, inclusive, of this act. 3
Sec. 2. This chapter may be cited as the Business 4
Improvement District Law. 5
Sec. 3. The provisions of sections 2 to 20.7, inclusive, of this 6
act, apply only in a region of this State for which there has been 7
created by interstate compact a regional planning agency and the 8
regional plan adopted by the regional planning agency calls for 9
the regulation of transportation and visitor activities. 10
Sec. 4. As used in this chapter, unless the context otherwise 11
requires, the words and terms defined in sections 5 to 10.5, 12
inclusive, of this act have the meanings ascribed to them in those 13
sections. 14
Sec. 5. “Activity” includes, without limitation, any of the 15
following activities: 16
1. The promotion of public events; 17
2. Marketing and economic development, including, without 18
limitation, the recruitment and retention of retail establishments; 19
3. Transportation; and 20
4. Any other service that benefits businesses in the district. 21
Sec. 6. “Business” means all types of businesses, including, 22
without limitation, financial institutions and professions. 23
Sec. 6.5. “Business owner” means a person recognized by 24
the county or State as the owner of the business on a business 25
license issued by the county or State. 26
Sec. 7. “District” means a business improvement district 27
created pursuant to section 15 of this act. 28
Sec. 8. “District management plan” means a district 29
management plan as described in section 12 of this act. 30
Sec. 9. “Improvement” means the acquisition, construction, 31
installation or maintenance of any tangible property, 32
appurtenances and incidentals. 33
Sec. 10. (Deleted by amendment.) 34
Sec. 10.5. “Owners’ association” means a nonprofit entity 35
that is under contract with a county to administer or implement 36
the improvements and activities set forth in the district 37
management plan. The term includes, without limitation, a newly 38
created nonprofit, an existing nonprofit and a nonprofit 39
cooperative corporation formed in the manner prescribed in NRS 40
81.410 to 81.540, inclusive. 41
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Sec. 11. 1. A person may submit a petition to create a 1
business improvement district to the board of county 2
commissioners. Such a petition must: 3
(a) Be signed by the business owners in the proposed district 4
who will pay more than 50 percent of the total amount of 5
assessments proposed to be levied; and 6
(b) Include a district management plan that complies with the 7
requirements set forth in section 12 of this act. 8
2. For the purposes of determining whether the petition was 9
signed by the business owners who will pay more than 50 percent 10
of the total amount of assessments proposed to be levied: 11
(a) The amount of assessments attributable to a business 12
owned by the business owner that is in excess of 40 percent of the 13
amount of all assessments proposed to be levied must not be 14
included; and 15
(b) The signature of an authorized representative of a business 16
owner shall be deemed to be the signature of the business owner. 17
3. Upon submission of a petition received by a board of 18
county commissioners pursuant to subsection 1 and in accordance 19
with the requirements of sections 2 to 20.7, inclusive, of this act, a 20
board of county commissioners may initiate proceedings to create 21
a business improvement district. A district may acquire, improve, 22
equip, operate and maintain any improvement or activity within 23
the district relating to transportation or visitor activities within the 24
district provided that such improvement or activity confers a 25
benefit to the businesses subject to the assessment. 26
Sec. 12. 1. A district management plan must include, 27
without limitation: 28
(a) A map of the district that depicts each business in the 29
district in sufficient detail to allow a business owner to reasonably 30
determine whether a business is located within the district. 31
(b) The name of the proposed district. 32
(c) A description of the boundaries of the district, including 33
the proposed boundaries of the zones that will benefit from the 34
district in sufficient detail to identify the affected businesses. 35
(d) A description of the activities proposed for each year the 36
district will operate and the estimated cost of such activities. If the 37
activities proposed for each year of the operation of the district are 38
the same, the description may detail the proposed activities and 39
include a statement that the same activities are proposed for the 40
subsequent years of operation. 41
(e) The total amount of the annual expenditures for the 42
activities and debt collection in each year the district will operate, 43
which may be estimated based upon the rate of the assessment. If 44
the total amount of annual expenditures in each year is not 45
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significantly different, the district management plan may include 1
the total amount of annual expenditures for the first year and a 2
statement that a similar amount applies for the subsequent years 3
of operation. 4
(f) The proposed source or sources of financing of the 5
activities in the district, including, without limitation, the proposed 6
method and basis of levying the assessments and whether bonds 7
will be issued to finance improvements, maintenance or activities. 8
The method for levying the assessments must include sufficient 9
information for a business owner to calculate the amount of the 10
assessments to be levied against his or her business. 11
(g) The time and manner of collecting the assessments. 12
(h) The total number of years in which the assessments will be 13
levied. 14
(i) The proposed amount of time to implement the district 15
management plan. 16
(j) Any proposed rules and regulations to be applied to the 17
district. 18
(k) A list of each business proposed to be assessed, including, 19
without limitation, a statement of the method or methods by which 20
the expenses of a district will be imposed upon the businesses that 21
benefit from the district, in proportion to the benefit received by 22
the business, to defray the cost thereof. 23
(l) Any other information or material required by the board of 24
county commissioners. 25
2. A district management plan may: 26
(a) Set forth specific increases in assessments for each year of 27
operation of the district; or 28
(b) Designate an owners’ association to provide the 29
improvements and activities described in the district management 30
plan. 31
Sec. 13. 1. Upon receiving a petition submitted pursuant to 32
section 11 of this act, the board of county commissioners shall 33
hold a public hearing to consider the petition. Not less than 45 34
days before holding the public hearing, the board of county 35
commissioners shall mail a notice of the meeting to each business 36
owner subject to the proposed assessment whose business is 37
located in the proposed district. The notice must include, without 38
limitation: 39
(a) The proposed method and basis of levying assessments; 40
(b) If there is a proposal for an increase in assessments for 41
each year of operation of the district, the proposed increase or 42
increases in the amount or rate of assessments for each year; 43
(c) A general description of the activities the assessments will 44
fund; 45
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(d) The address to which business owners may mail a protest 1
against the assessments; 2
(e) The telephone number and address of a person, office or 3
organization that an interested person may contact to receive 4
additional information about the assessments; 5
(f) A statement that if protests are received from the owners or 6
authorized representatives of the businesses in the proposed 7
district who will pay more than 50 percent of the total amount of 8
assessments proposed to be levied, the board of county 9
commissioners will be prohibited pursuant to subsection 4 from 10
establishing the district; and 11
(g) The date, time and location of the public hearing. 12
2. In addition to the notice provided pursuant to subsection 1, 13
the board of county commissioners shall publish notice of the 14
public hearing in accordance with NRS 271.190. 15
3. Any interested person may make a protest orally or in 16
writing. A written protest must be filed with the county clerk at or 17
before the time of the public hearing. A written protest may be 18
withdrawn in writing at any time before the conclusion of the 19
public hearing. A written protest must include, without limitation, 20
a description of the business in which the person submitting the 21
protest has an interest and written evidence that the person is the 22
owner of the business or an authorized representative. A written 23
protest that does not contain the information required by this 24
subsection must not be counted in determining whether the 25
protests are received from the owners or authorized 26
representatives of the businesses in the proposed district who will 27
pay more than 50 percent of the total amount of assessments 28
proposed to be levied. 29
4. If protests are received from the owners or authorized 30
representatives of the businesses in the proposed district who will 31
pay more than 50 percent of the total amount of assessments 32
proposed to be levied by the end of the period to withdraw a 33
protest, the board of county commissioners shall not take any 34
further action to create a district as contained in the petition 35
submitted pursuant to section 11 of this act for a period of 1 year 36
from the date the board of county commissioners finds that there 37
are enough protests to satisfy the requirements of this subsection. 38
Sec. 14. 1. Except as otherwise provided in subsection 2, at 39
the conclusion of a public hearing to establish a district, the board 40
of county commissioners may adopt, revise, change, reduce or 41
modify the proposed assessments or the types of activities to be 42
funded with the assessments as set forth in the district 43
management plan submitted pursuant to section 11 of this act. 44
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2. The board of county commissioners shall not increase the 1
amount of any proposed assessment. Any changes to the 2
boundaries of a proposed district may only exclude properties or 3
businesses that will not benefit from the proposed activities. 4
Sec. 15. 1. Following the public hearing held pursuant to 5
section 13 of this act, the board of county commissioners may by 6
ordinance create a business improvement district. The ordinance 7
must include, without limitation: 8
(a) A description of the proposed activities to be performed by 9
the proposed district; 10
(b) The amount of the proposed assessments; 11
(c) A statement indicating whether bonds will be issued; 12
(d) A description of the exterior boundaries of the proposed 13
district or a reference to the map that is submitted to the board of 14
county commissioners pursuant to paragraph (a) of subsection 1 15
of section 12 of this act; 16
(e) The date of adoption; 17
(f) The time and place where the public hearing was held 18
pursuant to section 13 of this act concerning the creation of the 19
district; 20
(g) A determination regarding any protests received by the 21
board of county commissioners; 22
(h) A statement that the businesses in the district created by 23
the ordinance are subject to any amendments to this chapter; 24
(i) A statement that the activities to be conferred on businesses 25
in the district will be funded by the levy of assessments; and 26
(j) A finding that the businesses within the boundaries of the 27
district will be benefited by the activities funded by the proposed 28
assessments. 29
2. The board of county commissioners shall not create a 30
district if the board of county commissioners receives protests 31
from the owners or the authorized representatives of the 32
businesses who will pay more than 50 percent of the total amount 33
of proposed assessments. 34
3. Except as otherwise provided in this subsection, the board 35
of county commissioners shall not create a district when the 36
proposed boundaries of the district overlap with the boundaries of 37
another district created pursuant to this chapter. The boundaries 38
of the district may overlap with the boundaries of another district 39
created pursuant to this chapter if the benefit conferred is 40
different from the benefit conferred by the other district. 41
4. The board of county commissioners shall not create a 42
district within the jurisdiction of another county without the 43
consent of the board of county commissioners of the county. 44
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5. Except as otherwise provided in this subsection, the 1
maximum term of a new district is 5 years. Upon renewal, a 2
district may have an additional term not longer than 10 years. 3
Notwithstanding the provisions of this subsection, a district 4
created pursuant to this section to finance capital improvements 5
with bonds may levy assessments until the maximum maturity of 6
the bonds. 7
6. If a district is created by ordinance, the county clerk shall 8
maintain and make available for inspection by the public a copy of 9
the district management plan. 10
Sec. 15.3. 1. Any district whose term has expired or will 11
expire may be renewed by following the procedures to establish a 12
district set forth in this chapter. The boundaries, assessments, 13
improvements or activities of a renewed district may be different 14
from the boundaries, assessments, improvements or activities of 15
the previous district. 16
2. If a district is renewed, any remaining revenues from the 17
levy of assessments or any revenues from the sale of assets 18
acquired with the revenues must be transferred to the renewed 19
district. If a renewed district includes businesses that were not 20
included in the previous district, the remaining revenues must be 21
spent to benefit only the businesses in the previous district. If a 22
renewed district does not include businesses that were included in 23
the previous district, the remaining revenues attributable to such 24
businesses must be spent in accordance with the district 25
management plan of the previous district. 26
3. A renewed district may have a term not to exceed 10 years 27
or until the maximum maturity of the bonds issued by the district. 28
Sec. 15.7. 1. If the district management plan designates an 29
owners’ association to administer or implement the improvements 30
and activities set forth in the district management plan, the board 31
of county commissioners shall contract with the nonprofit entity 32
that comprises the owners’ association to administer or implement 33
the improvements and activities set forth in the district 34
management plan. 35
2. Regardless of whether an owners’ association administers 36
or implements the improvements and activities set forth in the 37
district management plan, the provisions of NRS 338.013 to 38
338.090, inclusive, apply to any project of the district for an 39
improvement or activity, in the same manner as if a public body 40
had awarded a contract for the project, even if the project does not 41
qualify as a public work. 42
3. If an owners’ association is designated in the district 43
management plan, the owners’ association shall prepare and 44
submit a report to the county clerk not later than the end of each 45
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fiscal year for each upcoming fiscal year in which assessments are 1
levied. The first report is due at the end of the first fiscal year in 2
which the district is created. The report must include, without 3
limitation: 4
(a) The name of the district; 5
(b) The fiscal year for which the report applies; 6
(c) The improvements and activities that will be provided for 7
the fiscal year for which the report applies; 8
(d) An estimate of the cost of providing the improvements and 9
activities for the fiscal year for which the report applies; 10
(e) The estimated amount of surplus or deficit from the fiscal 11
year preceding the fiscal year for which the report applies, which 12
is calculated by subtracting the expenditures from the revenue of 13
that previous fiscal year; and 14
(f) Any proposed changes to the assessment, improvements or 15
activities described in the district management plan. 16
Sec. 16. 1. An assessment levied on a business owner in a 17
district created in accordance with this chapter must be levied on 18
the basis of the estimated benefit to the businesses within the 19
district. The board of county commissioners shall determine the 20
structure of the assessments to ensure the assessments correspond 21
with the distribution of benefits from the proposed activities. 22
2. Except as otherwise provided in this subsection, the 23
revenue from the levy of assessments within a district must not be 24
used to provide activities outside the district or for any purpose 25
other than the purposes specified in the ordinance adopted 26
pursuant to section 15 of this act. Activities that are provided 27
outside the boundaries of a district to create a special or specific 28
benefit may only include marketing or signage. 29
3. The board of county commissioners may: 30
(a) Establish separate benefit zones within the district based on 31
the degree of benefit that each zone will receive from the activities 32
that will be provided in the benefit zone and impose a different 33
assessment within each benefit zone; and 34
(b) Define categories of businesses based on the degree of 35
benefit that each category will receive from the activities that will 36
be provided to each category and impose a different assessment or 37
assessment rate within each category of business or each category 38
of business within each benefit zone. 39
Sec. 17. After the adoption of an ordinance creating a 40
district in accordance with this chapter, the board of county 41
commissioners and the Department of Taxation may enter into an 42
agreement specifying the dates and procedures for the distribution 43
to the county of any money pledged pursuant to section 15 of this 44
act. The distributions must: 45
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1. Be made not less frequently than once each calendar 1
quarter; and 2
2. Cease at the end of the fiscal year in which the district 3
expires. 4
Sec. 18. On or before September 1 of each year, the board of 5
county commissioners that adopts an ordinance pursuant to 6
section 15 of this act shall prepare and submit to the Director of 7
the Legislative Counsel Bureau for transmission to 8
the Legislature, or to the Legislative Commission when the 9
Legislature is not in regular session, an annual report containing: 10
1. A statement of the status of the activities located or 11
expected to be located in the district, and of any changes in that 12
status since the previous annual report. 13
2. An assessment of the financial impact of the district on the 14
provision of local governmental services, including, without 15
limitation, services for police protection and fire protection. 16
Sec. 19. 1. Except as otherwise provided in this section, if 17
the board of county commissioners adopts an ordinance pursuant 18
to section 15 of this act, the county may: 19
(a) Issue, at one time or from time to time, bonds or notes as 20
special obligations under the Local Government Securities Law to 21
finance or refinance projects for the benefit of the district. Any 22
such bonds or notes may be secured by a pledge of, and be payable 23
from, any money pledged pursuant to section 15 of this act and 24
received by the county with respect to the district, any revenue 25
received by the county from any revenue-producing projects in the 26
district or any combination thereof. 27
(b) Enter into an agreement with one or more governmental 28
entities or other persons to reimburse that entity or person for the 29
cost of acquiring, improving or equipping, or any combination 30
thereof, any project to be performed for the purposes of the 31
district, which may contain such terms as are determined to be 32
desirable by the board of county commissioners, including the 33
payment of reasonable interest and other financing costs incurred 34
by such entity or other person. Any such reimbursement may be 35
secured by a pledge of, and be payable from, any money pledged 36
pursuant to section 15 of this act and received by the county with 37
respect to the district, any revenue received by the county from any 38
revenue-producing projects in the district or any combination 39
thereof. Such an agreement is not subject to the limitations of 40
subsection 1 of NRS 354.626 and may, at the option of the board 41
of county commissioners, be binding on the county beyond the 42
fiscal year in which it was made. 43
2. Before the issuance of any bonds or notes pursuant to this 44
section, the county must obtain the results of a feasibility study, 45
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commissioned by the county, which shows that a sufficient amount 1
will be generated from money pledged pursuant to section 15 of 2
this act to make timely payment on the bonds or notes, taking into 3
account the revenue from any other revenue-producing projects 4
also pledged for the payment of the bonds or notes, if any. A 5
failure to make payments of any amounts due: 6
(a) With respect to any bonds or notes issued pursuant to 7
subsection 1; or 8
(b) Under any agreements entered into pursuant to 9
subsection 1, 10
because of any insufficiency in the amount of money pledged 11
pursuant to section 15 of this act to make those payments shall be 12
deemed not to constitute a default on those bonds, notes or 13
agreements. 14
3. No bond, note or other agreement issued or entered into 15
pursuant to this section may be secured by or payable from the 16
general fund of the county, the power of the county to levy ad 17
valorem property taxes, or any source other than any money 18
pledged pursuant to section 15 of this act and received by the 19
county with respect to the district, any revenue received by the 20
county from any revenue-producing projects in the district or any 21
combination thereof. No bond, note or agreement issued or 22
entered into pursuant to this section may ever become a general 23
obligation of the county or a charge against its general credit or 24
taxing powers, nor may any such bond, note or agreement become 25
a debt of the county for the purposes of any limitation on 26
indebtedness. 27
4. Except as otherwise provided in this subsection, any bond 28
or note issued pursuant to this section, including any bond or note 29
issued to refund any such bond or note, must mature on or before, 30
and any agreement entered into pursuant to this section must 31
automatically terminate on or before, the end of the fiscal year in 32
which the term of the district expires. 33
Sec. 20. The board of county commissioners shall require the 34
review by an independent auditor of each claim submitted 35
pursuant to any contract or other agreement made with the board 36
of county commissioners pursuant to section 19 of this act to 37
provide any financing or reimbursement. 38
Sec. 20.3. 1. An owners’ association may submit a request 39
to the board of county commissioners to modify the district. The 40
proposed modifications may change the improvements and 41
activities that are funded by the assessments or the amount of the 42
assessments. 43
2. Upon the written request of the owners’ association and 44
after holding a public hearing, the board of county commissioners 45
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may modify the district by ordinance. If the modification requested 1
by the owners’ association includes a new or increased 2
assessment, any interested person may make a protest orally or in 3
writing. A written protest: 4
(a) Must be filed with the county clerk at or before the time of 5
the public hearing; 6
(b) May be withdrawn in writing at any time before the 7
conclusion of the public hearing; 8
(c) Must include, without limitation, a description of the 9
business in which the person submitting the protest has an interest 10
and written evidence that the business owner or an authorized 11
representative of the business; and 12
(d) That does not contain the information required by this 13
subsection must not be counted in determining whether the 14
protests are received from the business owners or authorized 15
representatives of the businesses in the district who will pay more 16
than 50 percent of the total amount of assessments proposed to be 17
levied. 18
3. If protests are received from the business owners or 19
authorized representatives of the businesses in the district who will 20
pay more than 50 percent of the total amount of assessments 21
proposed to be levied by the end of the period to withdraw a 22
protest, the board of county commissioners shall not take any 23
further action to modify a district for a period of 1 year from the 24
date on which the board of county commissioners finds that there 25
are enough protests to satisfy the requirements of this subsection. 26
4. Not less than 30 days before holding the public hearing, 27
the board of county commissioners shall mail a notice of the 28
meeting to each business owner subject to the assessment. The 29
notice must include, without limitation: 30
(a) A general description of the proposed modification; 31
(b) The address to which business owners or authorized 32
representatives of the businesses may mail a protest against the 33
assessments, if applicable; 34
(c) A statement that if protests are received from the business 35
owners or authorized representatives of the businesses in the 36
district who will pay more than 50 percent of the total amount of 37
assessments proposed to be levied, the board of county 38
commissioners will be prohibited pursuant to subsection 3 from 39
modifying the district, if applicable; and 40
(d) The date, time and location of the public hearing. 41
5. At the conclusion of a public hearing to modify a district, 42
the board of county commissioners may adopt, revise, change, 43
reduce or modify the proposed modifications. If the board of 44
county commissioners modifies a district, the district management 45
– 14 –
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plan maintained by the county clerk must be revised to account for 1
the modification. 2
Sec. 20.5. 1. The board of county commissioners may 3
dissolve by ordinance a district pursuant to this section where 4
there is no outstanding and unpaid debt incurred to accomplish 5
the purposes of the district under the following circumstances: 6
(a) If the board of county commissioners finds that there was a 7
misappropriation of money, malfeasance or a violation of law 8
concerning the management of the district; or 9
(b) Upon written petition of the business owners or authorized 10
representatives of the businesses in the district who pay 50 percent 11
or more of the assessments levied pursuant to subsection 2. 12
2. During each year of the operation of the district, there 13
must be a 30-day period in which the business owners or 14
authorized representatives of the businesses in the district may 15
request the dissolution of the district by written petition. The first 16
such period must begin 2 years after the date on which the district 17
is created and each subsequent 30-day period must begin on the 18
anniversary of the day on which the district was created. 19
3. Before the board of county commissioners may dissolve a 20
district, the board of county commissioners shall hold a public 21
hearing. Not less than 30 days before holding the public hearing, 22
the board of county commissioners shall mail a notice of the 23
meeting to each business owner subject to the assessment. The 24
notice must include, without limitation: 25
(a) The proposed reasons for dissolving the district; and 26
(b) The date, time and location of the public hearing. 27
4. At the conclusion of a public hearing to dissolve a district, 28
the board of county commissioners may adopt an ordinance to 29
dissolve the district. 30
Sec. 20.7. 1. Upon the dissolution or expiration without 31
renewal of a district, any remaining revenue after all outstanding 32
debts are paid must be spent in accordance with the district 33
management plan or returned to the business owners subject to 34
the assessment in an amount that is proportionate to the amount 35
of the assessment levied against the business owner. 36
2. As used in this section, “revenue” includes, without 37
limitation, money from the levy of an assessment, the sale of assets 38
acquired by the district or bond reserves or construction funds. 39
Sec. 21. The provisions of NRS 218D.380 do not apply to any 40
provision of this act which adds or revises a requirement to submit a 41
report to the Legislature. 42
H