354.675 - Technical financial assistance from Department of Taxation: Request; notice and hearing; order; request by Department of Taxation for assistance of Committee on Local Government Finance; all

354.675  Technical financial assistance from Department of Taxation: Request; notice and hearing; order; request by Department of Taxation for assistance of Committee on Local Government Finance; allocation from Contingency Fund.

      1.  A governing body which determines that the local government is in need of technical financial assistance may adopt a resolution requesting an appearance before the Nevada Tax Commission to request technical financial assistance from the Department.

      2.  Upon receipt of a resolution adopted pursuant to subsection 1, the Nevada Tax Commission shall place the request for technical financial assistance on the agenda for the next practicable scheduled meeting of the Commission and notify the governing body of the local government of the time and place at which one or more representatives of the local government must appear to present the request.

      3.  After hearing the request for technical financial assistance, if the Nevada Tax Commission finds that the local government is in need of technical financial assistance, it shall order the Department to provide the assistance. The order must include such terms and conditions as the Commission deems appropriate and may include a schedule or rate of payment for the services of the Department.

      4.  If the governing body adopts a resolution accepting the terms and conditions established pursuant to subsection 3, the Department shall provide such technical financial assistance to the local government as the Department deems necessary and appropriate.

      5.  The Department may request any assistance it deems appropriate to carry out the provisions of this section from the Committee.

      6.  The Department shall continue to provide assistance to the local government pursuant to this section until the Nevada Tax Commission adopts an order requiring the Department to cease providing the assistance. The Nevada Tax Commission may adopt such an order upon its own motion or upon receipt of a resolution adopted by the governing body requesting such an order.

      7.  If no payment for the services of the Department is required by the order or such payments are not sufficient to pay the costs of providing the technical financial assistance required pursuant to this section, the Department may request an allocation by the Interim Finance Committee from the Contingency Fund pursuant to NRS 353.266, 353.268 and 353.269 to pay the costs of providing the technical financial assistance required pursuant to this section.

      (Added to NRS by 1995, 1895)