NRS 354.675
Technical financial assistance from Department of Taxation: Request

  • notice and hearing
  • order
  • request by Department for assistance of Committee on Local Government Finance
  • allocation from Contingency Account.

1.

If the Department determines that one or more of the conditions identified in paragraphs (a) to (aa), inclusive, of subsection 2 of NRS 354.685 exist in a local government, and after giving consideration to the severity of each such condition, the Department shall provide written notice to the local government, the Commission and the Committee that the local government has been placed on fiscal watch by the Department. The Department shall not remove a local government from fiscal watch until the Executive Director determines that such conditions no longer exist or the Executive Director submits a recommendation to the Committee pursuant to subsection 2 of NRS 354.685.

2.

If a local government is placed on fiscal watch pursuant to subsection 1, the governing body of the local government may adopt a resolution requesting the Commission to order the Department, in consultation with the local government and the Committee, to provide appropriate technical financial assistance to the local government.

3.

Upon receipt of a resolution adopted pursuant to subsection 2, 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.

4.

After hearing the request for technical financial assistance and any recommendations of the Committee, if the Nevada Tax Commission finds that the local government is in need of technical financial assistance, the Commission 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.

5.

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

6.

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

7.

The Department shall continue to provide assistance to the local government pursuant to this section until the Nevada Tax Commission issues an order requiring the Department to cease providing the assistance. The Nevada Tax Commission may issue such an order upon its own motion, upon receipt of a request for such an order from the Department or the Committee, or upon receipt of a resolution adopted by the governing body requesting such an order.

8.

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 Account 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.

Source: Section 354.675 — Technical financial assistance from Department of Taxation: Request; notice and hearing; order; request by Department for assistance of Committee on Local Government Finance; allocation from Contingency Account., https://www.­leg.­state.­nv.­us/NRS/NRS-354.­html#NRS354Sec675 (accessed May 26, 2025).

May 26, 2025

§ 354.675. Tech. financial assistance from Dept. of Taxation: Request's source at nv​.us