Existing law authorizes the board of county commissioners of a county whose population is less than 700,000 (currently all counties except Clark County) to adopt an open-space plan that provides for the development and use of open-space land for a period of 20 years, the financing for the acquisition of open-space land and the maintenance of open-space land in the county. (NRS 376A.020) Under existing law, the board of county commissioners of a county that has adopted such an open-space plan is authorized to impose certain additional sales and use taxes and a property tax following the approval of any such tax by the voters in the county. The proceeds of such taxes are required to be used for certain purposes related to the acquisition, development, operation and maintenance of open-space land in accordance with the open-space plan adopted for the county. (NRS 376A.040, 376A.050, 376A.070)
Under existing law, the provisions authorizing a county whose population is less than 100,000 (currently all counties except Clark and Washoe Counties) to impose such taxes following voter approval will expire on September 30, 2029. (Section 6 of chapter 458, Statutes of Nevada 1999, at page 2133, as amended by chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 232) Section 2 of this bill eliminates the expiration date of these provisions of existing law, thereby permanently authorizing a county whose population is less than 100,000 to impose such taxes following voter approval. Sections 1 and 2 of this bill also make conforming changes to: (1) eliminate provisions that had excluded counties whose population is less than 100,000 from the authority to impose sales and use taxes for the purposes of open-space land; and (2) maintain the existing collection allowance retained by the State from the proceeds of such a tax to offset the cost of collecting the tax. (NRS 376A.040, 376A.050; sections 8 and 10 of chapter 387, Statutes of Nevada 2009, at pages 2088 and 2090, respectively)

Statutes affected:
BDR: 376A.040, 376A.050