§ 377A.010 Definitions
§ 377A.011 ‘Agriculture’ defined
§ 377A.012 ‘Board’ defined
§ 377A.014 ‘Construction, maintenance and repair’ defined
§ 377A.0145 ‘Facility for senior citizens’ defined
§ 377A.015 ‘Library’ defined
§ 377A.0155 ‘Park’ defined
§ 377A.016 ‘Public transit system’ defined
§ 377A.017 ‘Recreational facility’ defined
§ 377A.0175 ‘Recreational program’ defined
§ 377A.018 ‘Senior citizen’ defined
§ 377A.019 ‘Services for senior citizens’ defined
§ 377A.020 Taxes for certain special purposes: Imposition; proposal for increase in rate or change of use; effective dates
§ 377A.030 Mandatory provisions of ordinance imposing tax
§ 377A.040 Mandatory provision of ordinance amending ordinance imposing tax
§ 377A.050 Remittances to Department; deposit in Sales and Use Tax Account; distribution
§ 377A.060 Redistribution by Department
§ 377A.062 Fund for county swimming pool: Deposit and use of net tax proceeds
§ 377A.064 County fund for promotion of tourism: Deposit of net tax proceeds
§ 377A.068 Tax for promotion of tourism: Creation of county fair and recreation board required; use of proceeds
§ 377A.070 Public transit fund: Deposit of net tax proceeds
§ 377A.080 Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Creation and authority of regional transportation commission
§ 377A.090 Money for public transit system, public roads, air quality or any combination thereof: Sources; authority of board of county commissioners or regional transportation commission
§ 377A.092 Support fund for agriculture, libraries, parks, recreation and senior citizens: Deposit of net tax proceeds
§ 377A.094 Money for agriculture, libraries, parks, recreation and senior citizens: Sources; authority of board of county commissioners
§ 377A.100 Ordinances or resolutions for issuance of certain bonds or other securities: Authorized covenants; pledged revenues
§ 377A.110 Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Reduction of amount; limitation on repeal, amendment or modification; dissolution of regional transportatio
§ 377A.115 Tax for agriculture, libraries, parks, recreation and senior citizens: Limitation on repeal, amendment or modification
§ 377A.120 Department’s authority to act for counties
§ 377A.130 Public transit system: Services
§ 377A.140 Public transit system in larger counties: Programs to reduce or manage motor vehicle traffic, and other services requested by general public

Terms Used In Nevada Revised Statutes > Chapter 377A - Taxes for Miscellaneous Special Purposes

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Clerk: means :

    (a) If a district is created or proposed to be created by a county, the county clerk. See Nevada Revised Statutes 318A.030

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • county: includes Carson City. See Nevada Revised Statutes 0.033
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Governing body: means the governing body of a county or city that proposes to create or creates a district pursuant to this chapter. See Nevada Revised Statutes 318A.030
  • Interested party: includes , without limitation, a member of the public, an owner of property within a proposed district or a district and each county, city, town and special district with territory proposed to be located or located within the boundaries of a proposed district or district. See Nevada Revised Statutes 318A.030
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • mortgage: includes a deed of trust. See Nevada Revised Statutes 0.037
  • Mortgage loan: A loan made by a lender to a borrower for the financing of real property. Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Personal property: All property that is not real property.
  • population: means the number of people in a specified area as determined by the last preceding national decennial census conducted by the Bureau of the Census of the United States Department of Commerce pursuant to Section 2 of Article I of the Constitution of the United States and reported by the Secretary of Commerce to the Governor pursuant to 13 U. See Nevada Revised Statutes 0.050
  • project: includes , without limitation, any structure, undertaking or system which a district is authorized to acquire, improve, equip, maintain or operate. See Nevada Revised Statutes 318A.030
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Special district: means any water district, sanitation district, water and sanitation district, municipal power district, mosquito abatement district, public cemetery district, swimming pool district, television maintenance district, weed control district, general improvement district or any other quasi-municipal corporation organized under the local improvement and service district laws of this State as enumerated in this title. See Nevada Revised Statutes 318A.030
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Trustee: A person or institution holding and administering property in trust.