Existing law authorizes certain renewable energy facilities to apply to the Director of the Office of Energy within the Office of the Governor for a partial abatement of certain sales and use taxes and property taxes. As soon as practicable after the Director receives such an application, existing law requires the Director to forward a copy of the application to certain persons and entities, including the board of county commissioners. (NRS 701A.360) Under existing law, the Director is prohibited from approving the application unless the application is: (1) approved by the board of county commissioners; or (2) deemed approved by the board of county commissioners because the board of county commissioners has not approved or disapproved the application within a certain period after the board of county commissioners receives from the Director a copy of the application. (NRS 701A.365) Section 1 of this bill authorizes the board of county commissioners of a county, unless an alternative cost recovery mechanism has been adopted by the county, to require an applicant for a partial abatement of certain taxes imposed on a renewable energy facility located on federal land within the county to reimburse the county for actual administrative and operational costs incurred by the county, in an amount not to exceed $50,000, to participate in the preparation of an environmental impact statement required with respect to the facility pursuant to the National Environmental Policy Act of 1969, 42 U.S.C. §§ 4321 et seq. Under section 1: (1) the applicant is authorized to require that the county provide documentation of the actual costs for which the county is seeking reimbursement; and (2) the county is authorized to require the applicant to prepay the anticipated amount of such costs, with the county refunding the amount of any prepayment that exceeds the actual costs for which the county is seeking reimbursement. Section 2.5 of this bill authorizes the Director to condition approval of the application for the partial abatement on the compliance of the applicant with the requirements of section 1. Section 2.5 also prohibits a board of county commissioners from: (1) imposing certain requirements for the applicant to obtain a special use permit for the facility that would reasonably and foreseeably result in the development or operation of the facility becoming financially or operationally impractical or impossible; or (2) applying to the facility any moratorium on the construction or operation of a renewable energy facility. Section 2 of this bill applies the definitions in existing law relating to the partial abatement of certain taxes for certain renewable energy projects to the provisions of section 1.

Statutes affected:
As Introduced: 701A.300
Reprint 1: 701A.300, 701A.365
As Enrolled: 701A.300, 701A.365
BDR: 701A.300