NRS295.230. Submission of advisory questions by certain governmental entities; prerequisites to placement on ballot; description of anticipated financial effect; appearance on sample ballot; preparation of sample questions.

      1.  The governing body of a county or city may, at any general election or general city election, ask the advice of the registered voters within its jurisdiction on any question which it has under consideration. No other political subdivision, public or quasi-public corporation, or other local agency may ask the advice of the registered voters within its jurisdiction on any question which it has under consideration.

      2.  To place an advisory question on the ballot at a general election or general city election, the governing body of a county or city must:

      (a) Adopt a resolution that:

             (1) Sets forth:

                   (I) The question, in language indicating clearly that the question is advisory only.

                   (II) An explanation of the question that is written in easily understood language and includes a digest. The digest must include a concise and clear summary of any existing laws related to the measure proposed by the question and a summary of how the measure proposed by the question adds to, changes or repeals such existing laws. For a measure that creates, generates, increases or decreases any public revenue in any form, the first paragraph of the digest must include a statement that the measure creates, generates, increases or decreases, as applicable, public revenue.

                   (III) A description of the anticipated financial effect on the local government which, if the question is an advisory question that proposes a bond, tax, fee or expense, must be prepared by the governing body in accordance with subsection 4.

             (2) States that the result of the voting on the question does not place any legal requirement on the governing body, any member of the governing body or any officer of the political subdivision.

      (b) Comply with the requirements of paragraph (a) or (d) of subsection 1 of NRS 293.481.

      3.  A governing body may, at any general election, ask the advice of the registered voters of part of its territory if:

      (a) The advisory question to be submitted affects only that part of its territory; and

      (b) The resolution adopted pursuant to subsection 2 sets forth the boundaries of the area in which the advice of the registered voters will be asked.

      4.  With respect to a description of the anticipated financial effect that is required in connection with an advisory question:

      (a) If, in the advisory question, the governing body seeks advice on whether bonds should be issued, the description must include any information that is required by law to be included on the sample ballot pursuant to the provisions of law that govern the procedure for issuance of the applicable type of bond.

      (b) If, in the advisory question, the governing body seeks advice on whether a limitation upon revenue from taxes ad valorem should be exceeded, the description must include any information that is required by law to be included on the sample ballot pursuant to the provisions of law that govern the procedure for exceeding that limitation.

      (c) If, in the advisory question, the governing body seeks advice on whether a tax other than a property tax described in paragraph (b) should be levied, the description must:

             (1) Identify the average annual cost that is expected to be incurred by the affected taxpayers if the tax were to be levied;

             (2) Specify the period over which the tax is proposed to be levied;

             (3) Disclose whether, in connection with the levy of the tax, revenue bonds are to be sold which will be backed by the full faith and credit of the assessed value of the applicable local government; and

             (4) If applicable, specify whether, in connection with or following the levy of the tax, additional expenses are expected to be incurred to pay for the operation or maintenance of any program or service to be provided from the proceeds of the tax or to pay for the operation or maintenance of any building, equipment, facility, machinery, property, structure, vehicle or other thing of value to be purchased, improved or repaired with the proceeds of the tax.

      (d) If, in the advisory question, the governing body seeks advice on whether a fee should be imposed, the description must:

             (1) Identify the average annual cost that is expected to be incurred by the affected users if the fee were to be imposed;

             (2) Specify the period over which the fee is proposed to be imposed; and

             (3) If applicable, specify whether, in connection with or following the imposition of the fee, additional expenses are expected to be incurred to pay for the program or service to be provided from the proceeds of the fee or to pay for the operation or maintenance of any building, equipment, facility, machinery, property, structure, vehicle or other thing of value to be purchased, improved or repaired with the proceeds of the fee.

      (e) If, in the advisory question, the governing body seeks advice on whether the applicable local government should incur an expense, the description must:

             (1) Identify the source of revenue that will be used to pay the expense;

             (2) Disclose whether it is expected that the incurring of the expense will require the levy or imposition of a new tax or fee or the increase of an existing tax or fee; and

             (3) If a tax or fee is proposed to be levied or imposed or increased to pay the expense, contain the information required pursuant to paragraph (c) or (d), as applicable.

      5.  On the sample ballot for the general election or general city election, each advisory question must appear:

      (a) With a title in substantially the following form: “Advisory Ballot Question No. ....”; and

      (b) With its explanation, arguments and description of the anticipated financial effect.

      6.  The Committee on Local Government Finance shall prepare sample advisory ballot questions to demonstrate, for each situation enumerated in paragraphs (a) to (e), inclusive, of subsection 4, examples of the manner in which descriptions of the anticipated financial effect should be prepared.

      (Added to NRS by 1979, 701; A 1987, 354; 1993, 2190; 1999, 2117; 2003, 3195; 2007, 2528; 2013, 645)—(Substituted in revision for NRS 293.482)