Douglas County District Attorney
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Title 1 General Provisions
Title 2 Administration and Personnel
Title 3 Revenue and Finance
3.02 Local Government Investments
3.03 Central Cashiering
3.04 County-City Relief Tax
3.06 Douglas County Sales and Use Tax Ordinance of 1999
3.08 Motor Vehicle Fuel Tax
3.10 Additional Motor Vehicle Fuel Tax
3.12 Occupancy Tax
3.14 Transient Lodging Rental Tax
3.16 Aviation Fuel Tax
3.20 Open Space Assessments
3.24 Residential Construction Tax (School)
3.25 Residential Construction Tax (Transportation)
3.26 Residential Construction Tax (Parks)
3.28 Funds to Assist Victims of Domestic Violence
3.32 Fund for Medical Assistance to Indigent Persons
3.34 Funds to Support Programs of Dispute Resolution
3.36 Funds for the Prevention or Treatment of Alcohol or Drug Abuse and for Genetic Marker Testing
3.40 Funds for the Provisions of Justices’ Court Facilities
3.42 Filing Fees on Civil Actions for Pro Bono Programs and Legal Services for Abused Children and Victims
3.44 Account for the Acquisition and Improvement of Technology in the Office of the County Assessor
3.46 Allocation of fine money for violation section 9.453.336 (Marijuana possession)
3.48 Filing Fees on Civil Actions in District Court for Court Security
3.50 Surcharge for Enhancement or Improvement of Telephone System used for Reporting Emergency
3.60 Utility Operator License Fee
3.70 Transient Lodging License Tax
Title 5 Business Licenses and Regulations
Title 6 Animals
Title 8 Health and Safety
Title 9 Criminal Code
Title 10 Vehicles and Traffic
Title 12 Streets and Other Public Places
Title 13 Parks
Title 14 Airports
Title 18 Town Annexation and Service Districts
Title 19 Initiative Ordinances
Title 20 Consolidated Development Code
Effective Date
Table of Ordinances
Index



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County Codes
Title 3 Revenue and Finance
3.26 Residential Construction Tax (Parks)
3.26.010 Short Title
3.26.020 Authority
3.26.030 Declaration of purpose
3.26.040 Definitions
3.26.050 Park district
3.26.060 Tax rate
3.26.070 Procedure for collecting tax
3.26.075 Exemption from tax for replacement unit
3.26.080 Residential construction tax fund: Creation; Accounts; Interest; Expenditures
3.26.090 Acquisition of land
3.26.100 Use of revenue
3.26.110 Severability

3.26.010 Short Title
This chapter shall be known as the "Douglas County residential construction tax ordinance for parks." (Ord. 508, 1989)
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3.26.020 Authority
This chapter is enacted pursuant to NRS 278.497 to 278.4987, inclusive. (Ord. 508, 1989)
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3.26.030 Declaration of purpose
The board of county commissioners has found: 
    A.  The public interest, convenience, health, safety, and welfare require that Douglas County provide neighborhood parks and facilities for parks for its residents; and 
    B.  The imposition of a residential construction tax on the privilege of constructing new apartment houses and residential dwelling units and developing mobile home lots is a desirable method of acquiring, improving, and expanding park and recreation facilities. (Ord. 1058, 2003; Ord. 508, 1989)
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3.26.040 Definitions
The following words and terms when used in this chapter shall, for the purposes of this chapter, have the meanings given to them in this section, except where the context clearly indicates a different meaning. 
    A.  "Apartment house" means a building arranged in several suites of connecting rooms, each suite designed for independent housekeeping, but with certain mechanical conveniences, such as air conditioning, heat, light, or elevator services shared in common by all families occupying the building.     
    B.  "Facilities" means turf, trees, irrigation, playground apparatus, playing fields, play areas, picnic areas, equipment or appurtenances designed to serve the natural persons, families and small groups from the neighborhood from which the tax was collected. 
    C.  "Mobile home" lot means any area or tract of land designated, designed or used for the occupancy of a mobile home. 
    D.  "Neighborhood" means a geographical area containing residential dwelling units in such proximity as to create a common recreational need which can be provided by a common facility. 
    E.  "Neighborhood park" means a site not exceeding twenty-five acres, designed to serve the recreational and outdoor needs of natural persons, families, and small groups. 
    F.  "Residential dwelling unit" means a building or structure or a portion of a building or structure, or a manufactured home, planned, designed, or used as a residence for one family only, living independently of other families or persons and having its own bathroom and housekeeping facilities included in the unit. This definition includes condominiums and townhouses. (Ord. 1058, 2003; Ord. 790, § 6, 1997; Ord. 151, 1990; Ord. 508, 1989)
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3.26.050 Park district
    A.  Douglas County, the boundaries of which are described in NRS 243.045, is designated as one park district. The district is divided into neighborhoods, the boundaries which are set by resolution of the board of county commissioners. 
    B.  The community development department in conjunction with the parks and recreation committee is directed to conduct a continuing study of population trends, concentrations, and neighborhood development throughout the unincorporated areas of Douglas County and shall, periodically, submit recommendations to the board of county commissioners, based on such study, suggesting any changes either in number or boundary locations which may be necessary to insure that monies collected from the residential construction tax are expended for the benefit of the neighborhoods from which they are collected. 
    C.  The board of county commissioners shall consider the recommendations of the community development department and the parks and recreation committee and make appropriate amendments to subsection A. (Ord. 936, 2000; Ord. 515, 1990; Ord. 508, 1989)
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3.26.060 Tax rate
    A.  The residential construction tax rate for parks on each residential dwelling unit is equal to the lesser of one percent of the valuation of each residential dwelling unit to the nearest dollar or $1,000 unless the building permit is issued for a multiple residential dwelling unit building. The residential construction tax rate on each residential dwelling unit of a multiple unit building is equal to the lesser of 1% of its proportionate value to the nearest dollar or $1,000 per unit. Building valuation is based on the actual costs of residential construction as determined by the county's building official. The residential construction tax rate on the development of each mobile home lot is 80% of the average residential tax paid per residential dwelling unit in the county during calendar year preceding the fiscal year in which the lot development permit is issued or a lesser fee adopted by resolution of the board of commissioners. 
    B.  A credit, in the amount of fees already paid on the lot for parks, must be allowed against the tax in subsection A. If the developer dedicates property or facilities for a park, with the county's approval, the value may be prorated among the lots of the subdivision and may be a credit against the tax in subsection A of this section. (Ord. 939, 2000; Ord. 515, 1990; Ord. 508, 1989)
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3.26.070 Procedure for collecting tax
The total residential construction tax fee must be collected prior to the issuance of any building permits for construction of any new apartment house, residential dwelling unit, or the remodeling of any nonresidential structure for the purposes of residential use, or lot development permit for the development of any mobile home lots. This tax may be imposed once per mobile home lot or residential dwelling unit. The residential construction tax must be paid to the Douglas County community development department which shall maintain a record of all monies collected. (Ord. 1058, 2003; Ord. 939, 2000; Ord. 936, 2000; Ord. 515, 1990; Ord. 508, 1989)
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3.26.075 Exemption from tax for replacement unit
    A.  A residential unit, apartment house, or mobile home, which replaces an existing residential dwelling unit, apartment house, or mobile home, is exempt from this tax on issuance of a permit for the unit's reconstruction. 
    B.  The board delegates to the director of the department of community development the responsibility to determine whether a residential dwelling unit, apartment house, or mobile home is a replacement unit and if the reconstruction of the unit is exempt from the tax. If the owner of a residential dwelling unit is aggrieved by the determination made by the director, the owner may appeal that determination to the board using the appeal process in section 20.28.020 post decision appeals. (Ord. 1058, 2003; Ord. 790, §7, 1997)
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3.26.080 Residential construction tax fund: Creation; Accounts; Interest; Expenditures
    A.  There is established in the office of the county treasurer a special fund known as the park residential construction tax fund. 
    B.  The fund must be divided into separate accounts for each neighborhood. 
    C.  All taxes collected pursuant to section 3.24.070 must be placed in the fund for credit to the account within the fund for the neighborhood from which the tax was collected.
    D.  All interest derived from money in the fund accrues to the fund and must be credited to the account from which the interest was derived. 
    E.  The director of community development and the county treasurer shall establish a record keeping system for each account which will reflect the taxes collected for each subdivision or development within each neighborhood or, in cases where there is no subdivision or development, the neighborhood from which the money was collected. 
    F.  Money within the fund must be used only for the acquisition, improvement, or expansion of neighborhood parks or the installation of facilities in existing or neighborhood parks for the benefit of the neighborhood from which it was collected. (Ord. 936, 2000; Ord. 508, 1989)
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3.26.090 Acquisition of land
    A.  If, in the opinion of community development and the park and recreation committee, it is in the best interest of the public to purchase land from the subdivider or developer within the subdivision or development for development of a park, such land may be purchased at or below fair market value, at the option of the county, with money or in the form of credits against future construction tax payments which become due for the subdivision or development. 
    B.  At the option of the county, construction of facilities may be performed by the department, the developer or independent contractors. If the developer performs the work under contract with the county, land and construction payments may be made in the form of credits in an amount not to exceed the value of work performed and the value of the property purchased or the total amount of residential construction tax which may be collected on the subdivision. 
    C.  The valuation of the property and improvements must be made by an independent appraiser agreed to by the county and paid for by subdivider or developer. 
    D.  Title to the property and improvements shall be conveyed to the county free of any liens, taxes, or other encumbrances which will be the responsibility of the developer until such time as the park or facility is completed and accepted by the county in a lien free condition. Transfer of the title must be accomplished upon recordation of the final map before the issuance of building permits and the construction of the first unit in the subdivision or development. (Ord. 936, 2000; Ord. 508, 1989)
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3.26.100 Use of revenue
If a neighborhood park has not been developed, acquired or facilities have not been installed in an existing park in the neighborhood in which the subdivision or development is located within three years after the date on which 75 percent of the residential dwelling units authorized within that subdivision or development first became occupied, all money paid by the subdivider or developer, together with interest at the rate at which the city or county has invested the money in the fund, must be refunded to the owners of the lots in the subdivision or development at the time of the reversion on a pro rata basis. The department of community development and the parks and recreation committee are responsible to oversee that parks are developed and facilities are installed in a timely manner. (Ord. 936, 2000; Ord. 508, 1989)
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3.26.110 Severability
In the event that any section, subsection or portion of this ordinance shall be declared invalid by any competent court, such declaration of invalidity shall not affect the validity of the remaining portions of this ordinance. (Ord. 508, 1989)
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