Nevada Revised Statutes 376A.080 – Use of proceeds of tax imposed pursuant to NRS 376A.050 or 376A.070
or 376A.070.
Terms Used In Nevada Revised Statutes 376A.080
- county: includes Carson City. See Nevada Revised Statutes 0.033
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- Open-space land: means land that is undeveloped natural landscape, including, but not limited to, ridges, stream corridors, natural shoreline, scenic areas, viewsheds, agricultural or other land devoted exclusively to open-space use and easements devoted to open-space use that are owned, controlled or leased by public or nonprofit agencies. See Nevada Revised Statutes 376A.010
- Open-space plan: means the plan adopted by the board of county commissioners of a county to provide for the acquisition, development and use of open-space land. See Nevada Revised Statutes 376A.010
1. The money received from any tax imposed pursuant to NRS 376A.050 or 376A.070 and any applicable penalty or interest must be retained by the county, or remitted to a city or general improvement district in the county, and used as provided in this section.
2. The money received by a county, city or general improvement district pursuant to NRS 376A.050 and 376A.070 must only be used to pay the cost of:
(a) Planning the acquisition and other administrative acts relating to the acquisition of open-space land; and
(b) The operation and maintenance of open-space land.
3. The money received from the tax imposed pursuant to NRS 376A.050 and 376A.070 and any applicable penalty or interest must not be used for any neighborhood or community park or facility.
4. Any money used for the purposes described in this section must be used in a manner:
(a) That is consistent with the provisions of the open-space plan adopted pursuant to NRS 376A.020; and
(b) That provides an equitable allocation of the money among the county and the incorporated cities within the county.