NRS540A.265. Determination of annual fee for properties within district for remediation; collection and enforcement of fee; duty of persons who sell water to provide board with list of clients; power of board to impose ad valorem tax on property within district in lieu of annual fee.

      1.  The board, by ordinance, which may not be adopted as if an emergency existed, may determine and from time to time redetermine the amount of an annual fee, to recover the costs of developing and carrying out the plan for remediation, to be imposed on the properties in the district for remediation. In making the determination, the board may apportion the fee on the basis of improved square footage, zoning, current or previous land use, area or any other factor determined relevant and equitable by the board. If the condition requiring remediation affects the quality or quantity of drinking water within the region, the fee must:

      (a) Be based upon a percentage of the total amount billed in the preceding calendar year to each parcel or property within the district for water by the provider of retail water service to the parcel or property;

      (b) Be weighted and adjusted between parcels or properties within the district, if applicable, to reflect varying levels of effect of the contamination, varying levels of value resulting from remediation or other factors deemed relevant by the board;

      (c) For any parcel or property for which the fee is weighted or adjusted, not be less than one-half or more than twice the percentage established pursuant to paragraph (a); and

      (d) For parcels or properties within the district where retail water service is not provided or for which a full calendar year’s billing is unavailable, be based upon an estimated billing taking into account a partial year’s billing extended to 12 months or an average of fees for parcels or properties with comparable zoning or uses.

      2.  A fee imposed pursuant to subsection 1 must be collected by the county treasurer with the general taxes of the county, and the payment therefor must be enforced in the same manner and with same remedies as are provided for the collection of general taxes.

      3.  If so requested by the county, all persons who sell water at wholesale or retail within the district shall furnish to the county, within 3 months after a request or at a later time specified by the board, a list identifying by assessor’s parcel number each property for use on which water was sold and the amount billed with respect to each parcel for water during the year designated by the board. No charge may be made to the county for furnishing the list.

      4.  In lieu of the fee authorized by subsection 1, the board may constitute the district for remediation as a special taxing district and impose a general ad valorem tax on all taxable property in the district at a rate sufficient to pay the costs of developing and carrying out the plan for remediation. The board is the governing body of any special taxing district established pursuant to this subsection. The budget of any such special taxing district must be included as part of the budget of the county and its meetings must be held as part of the meetings of the board. Any tax imposed pursuant to this subsection is exempt from the limitations on taxes ad valorem stated in chapter 354 of NRS. No portion of any tax imposed pursuant to this subsection may be allocated to any redevelopment area or tax increment area whose boundaries overlap in whole or in part the district for remediation.

      (Added to NRS by 1997, 1333)