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A
C
A
Thank
you
mark
senator
receivers,
gans
answered
absent,
excuse.
We
are
going
to
go
ahead
and
just
call
the
meeting
to
order
I'm
going
to
open
up
the
hearing
for
ab414
and
call
assemblyman
o'neill
to
the.
D
Table
thank
you
chairman
good
afternoon
to
the
senate
revenue
committee
members.
I
want
to
wish
you
all
a
wonderful
afternoon.
I
know
it's
been
a
little
difficult
today,
actually
for
me
after
our
police
memorial,
but
I
do
appreciate
it.
I'm
assemblyman
pk
o'neill,
I
represent
assembly
district
40,
which
encompasses
all
of
carson
city
and
the
southeast
part
of
warsaw
county.
D
D
I
have
with
me
today
two
experts
in
this
field,
who
will
discuss
and
be
available
for
questions
mike
pavilakis
of
council
with
allison
mckenzie
law,
firm,
carson
city,
who
will
discuss
section
one
and
richard
staub
of
richard
staub
in
associates
law
in
carson
city.
Who
will
discuss
section
two
and
upon
your
desire
chair?
Would
you
like
them
to
actually
go
through
the
two
sections,
or
would
you
just
like
to
go
straight
to
questions
and
answers.
E
Thank
you,
assembly
mononeo.
I
really
my
name
again
is
mike
pavlakis
and
I
want
to
thank
assemblyman
o'neill
for
bringing
this
issue
forward
and,
madam
chairman
and
members
of
the
committee,
it's
my
honor
to
appear
before
you
today.
I.
E
His
grandchild
happened
to
be
in
college
under
the
age
of
21,
but
over
18.,
so
the
family
came
to
me
and,
and
they
thought
they
needed
a
probate.
We
found
that
grandpa
had
a
bank
account
at
a
local
bank
that
had
twenty
thousand
dollars
in
it.
He
was
living
on
social
security
and
retirement
benefits.
Those
benefits
ended
with
his
death,
so
he
didn't
have
a
large
estate.
E
He
had
his
house
200
000
house
and
a
20
000
bank
account,
I
said:
well,
you
don't
need
a
probate,
and
the
good
news
is
that
your
dad
and
your
grandfather
did
a
great
thing.
By
doing
the
deed
upon
death,
he
didn't
have
to
have
a
lawyer.
He
didn't
have
to
have
a
trust
he
didn't
have
to
have
a
will.
He
used
the
tools
that
are
available
to
him
under
the
statute
and
when
the
decedent
recorded
the
affidavit
or
the
deed
upon
death,
he
paid
a
43
dollar
recording
fee
to
the
county
recorder.
E
So
I
helped
the
family
with
the
preparation
of
the
statutory
form
of
the
the
affidavit
of
death.
Again,
that's
the
form
that
the
legislature
has
provided
for
in
the
statute.
I
told
them
they
could
do
it
on
their
own,
but
I
was
happy
to
help
them
and
we
prepared
the
document.
E
E
That's
there's
no
exemption
for
that,
and
notwithstanding
the
language
of
the
statute
that
says
that
there's
no
transfer
tax
for
a
deed
upon
death,
the
county,
recorder's
technical
reading
was
but
we're
recording
an
affidavit
of
death
and
therefore
there's
going
to
be
a
transfer
tax.
Due
this
transfer
tax
was
due
from
a
student
who's
in
college
who
had
little
ability
to
pay
that
tax.
E
Now,
if
grandpa
had
prepared
a
trust
and
paid
a
lawyer
anywhere
from
3
hundred
to
forty
five
hundred
dollars
to
prepare
a
trust,
there
would
have
been
no
transfer
tax
due
if
grandpa
dad
had
prepared
a
will
and
that
will
had
gone
through
probate.
The
and
the
order
the
probate
order
was
recorded.
With
the
county
recorder's
office.
There
would
be
no
transfer
tax
due,
but
because
this
gentleman
took
advantage
of
the
specific
statutes
that
this
legislature
has
has
adopted.
E
E
I
reached
out
to
the
district
attorney
who
agreed
with
me
but
said
that
he
had
to
support
the
position
of
his
client,
the
county
recorder
I
reached
out
to
assemblyman
o'neill
and
senator
keith
keffer,
and
I
truly
appreciate
the
work
that
particularly
assemblyman
o'neill
has
undertaken
on
the
school.
If
there
are
any
questions
on
section
one,
I'm
happy
to
try
to
answer
them.
A
D
F
Staub
yeah
members
of
the
committee,
my
name
is
richard
staub,
I'm
an
attorney
here
in
carson
city
practicing
law
for
45
years.
I
hate
to
say
that,
but
it
does
date
me
of
it
and
again.
I
also
thank
assemblyman
o'neil
in
bringing
this
bill
forward.
F
From
my
request,
I
do
a
lot
of
small
state
planning
for
clients
here
in
carson
city
and
surrounding
areas,
and
I
do
a
lot
of
deed
upon
deaths
for
those
clients.
It's
a
very
simple
process
that
this
body
passed
2011
wisely,
so
that
allows
individuals
with
small
estates.
F
F
The
problem
with
the
with
the
statute
and
what
this
bill
is
all
about
in
section
three
and
I'm
addressing
section
three-
is
that
there's
a
waiting
period
of
eighteen
months,
there's
a
period
of
eighteen
months
that
individuals
can
file
claims
against
the
states
that
don't
have
the
enough
assets
to
pay
those
claims
and
the
problem
that
these
people
run
into
when
dad
or
mom
have
died.
F
Is
the
title
company
takes
a
look
at
it
and
says
you're
gonna
have
to
wait
18
months
or
you
can
dispose
of
the
property
and
some
of
the
title
companies
I
understand,
are
even
waiting
24
months
and
this
assemblyman
o'neill
pointed
out
now.
This
is
a
long
time
to
have
beneficiaries,
weight
and,
as
assemblyman
o'neill
pointed
out,
they've
got
to
maintain
that
property
for
18
months
and
I
in
my
practice,
just
believe
that
is
defeats
the
purpose
of
having
a
feed
upon
death
at
all.
F
So
I
I
approached
simon
o'neill
and
he
agreed
to
come
forward
and
what
this
section
three
actually
does
that,
and
I
will
say
from
section
three
through
section:
seven
is
merely
make
a
deed
upon
death
comport
with
other
probate
laws
that
are
currently
in
effect,
the
state
of
nevada.
F
F
So
what
this
does
is:
it
requires
the
beneficiaries
from
a
deed,
upon
death
to
file
and
notice
creditors
by
mailing
those
that
notice
to
individual
creditors
they
know
about
and
to
also
publish
that
notice
for
a
period
for
once
a
week
or
three
weeks
and
provide
notice
to
the
public
that
any
person
has
a
claim
against.
The
grand
tour's
estate
needs
to
come
forward
within
90
days
file.
That
claim
one
other
thing
that
it
does
this
this
amendment.
Does
that
doesn't
exist
in
law?
F
F
Is
it
title
companies
land,
title
association?
I
did
contact
them
and
it
basically
allows
the
title
companies
to
look
at
a
deed
upon
death
and
recognize.
The
notice
that
are
provided
under
this
amendment
are
are
noticed
that
they
can
that
they
can
rely
upon
under
data
law,
and
it
also
states
that
the
title
companies
are
not
going
to
be
liable.
F
Claims
which
they
are
not
made
aware
of
by
the
by
the
beneficiaries
and
then
such
subsection
nine
is
which
is
something
that
the
land
title
association
asks,
and
it
merely
allows
the
title
companies
to
deal
with
beneficiaries
and
deeds
upon
death,
just
as
if
they
were
dealing
with
distributed
ce
in
a
normally
probated
estate.
So
long
as
the
so
long
as
the
people
they're
dealing
with
are
acting
in
good
faith
and,
of
course
they
file
that
death
that
affidavit
of
death
of
grand
tour.
So
that's
the
sum
and
substance
of
of
the
amendment.
F
It
is
a
cleanup,
but
it
also
is
more
than
just
merely
a
housekeeping
bill.
So
that's
my
presentation,
madam
chair
and
I'll
stand
for
question.
A
So
I
know
I
initially
had
a
question
on
section
six,
which
would
which
was
the
well
sub
section:
two
sub
six
about
the
property
transfer
by
the
deed,
because
it
seemed
to
be
not
just
the
initial
transfer
but
like
the
subsequent
transfer-
and
I
guess
I
was
trying
to
get
an
understanding,
because
that
seemed
to
be
the
new
part.
That's
in
nrs222
29306,
and
so
I
I
was.
I
wanted
a
little
bit
more
conversation
about
that
about
the
property
transfer.
A
So
how
would
that
affect
somebody
who
they
could
be
a
beneficiary?
But
they
could
have
had
a
life
estate?
And
now
the
property
has
potentially
been
transferred
to
them,
at
least
for
their
life,
and
there
may
be
debts
associated
with
the
property.
F
Haven't
you
this
is
richard.
Stop
for
the
record
the
current
the
way
the
law
is
currently
written.
An
individual
generally
goes
to
a
lawyer.
They
don't
have
to
go
to
a
lawyer.
F
This
bill
basically
cleans
that
up
and
and
brings
it
into
brings
it
makes
it
consistent
with
current
probate
law
or
general
probate
or
trust
requires
the
beneficiaries
to
provide
a
notice,
formal
notice
to
creditors
and
they
publish
those
to
creditors,
and
once
that's
done
the
beneficiaries,
suppose
the
property
they
can
use
the
property.
A
H
Well,
I
apologize
and
not
being
the
brilliant
legal
mind
that
my
colleague
who
chairs
this
committee
is.
I
just
need
a
little
bit
more
concrete
examples
and
I
guess
I've
been
blessed
to
not
have
to
deal
with
the
passing
or
probate
process
of
anybody
at
this
point
in
my
life,
and
so
can
you
just
give
me
examples
of
who
the
debtors
would
be
like
in
the
most
concrete
way
that
would
be
interested
in
a
typical
probate
and
a
little
bit
more
about
dhhs.
F
Richard
stock,
with
the
record,
the
dhs
is
trying
to
recover,
potentially
medicare
medicaid,
more
probably
medicaid
public
assistance
type
benefits
that
the
grantor
may
have
received.
For
example,
they
went
into
a
system
living
home
and
there
was
no
provisions
made
regarding
how
a
lien
might
be
filed
against
the
grantor's
property
that
wasn't
taken
care
of.
It
would
give
the
dhs
dhhs
people
the
ability
to
file
a
claim
to
recoup
the
benefits
that
public
assistance
has
paid.
F
F
The
mortgage,
the
mortgage
on
the
home,
would
be
able
to
formalize
their
claim.
I
mean
that's
a
public
record,
so
it's
really
not
that
that
it's
probably
not
that
big
of
an
issue,
but
it's
the
non-reported
types
of
debts
that
the
grantor
had
or
during
his
lifetime
that
had
not
been
paid,
and
this
amendment
will
require
some
type
of
notice,
the
public
to
those
creditors,
so
that
beneficiaries
simply
can't
dispose
of
the
house
and
escape
the
liabilities.
The
grantor
created
during
his
lifetime.
H
Thank
you
that
helps
to
make
it
a
little
bit
more
real
for
me
and
I'm
just
trying
to
remember
so
in
medicaid
eligibility.
Basically,
a
person
has
to
get
to
a
point
where
their
income
level
is
particularly
low
and
from
an
asset
standpoint.
Their
assets
have
to
be
low,
but
we
allow
them
to
keep
their
house
until
such
time
as
they
pass
and
then
some
and
then
all
of
the
benefit
needs
to
be
paid
back.
Is
that
how
our
medicaid
system
works?.
F
H
A
C
A
Okay,
opposition.
C
C
B
Good
afternoon,
for
the
record,
my
name
is
tiffany
lewis,
t-I-f-f-a-n-y
l-e-w-I-s
and
I'm
an
administrative
services
officer
with
the
division
of
health
care,
financing
and
policy.
I'm
here
to
testify
in
the
neutral
position
on
ab414
and
confirm
that
the
division
has
removed
the
fiscal
note
associated
with
the
original
draft
of
the
bill.
We
would
like
to
thank
the
sponsor
for
his
willingness
to
work
with
us
to
ensure
the
bill
did
not
have
a
negative
impact
on
the
medicaid
estate
recovery
program.
Thank
you.
D
Thank
you
chair
and
normally
in
this
case
more
is
less,
but
I
do
just
want
to
say
that
senator
raddy
really
brought
forth
one
of
the
the
main
crutch
of
what
I'm
trying
to
do
with
ab414
is
those
smaller
estates.
The
small
person,
I
guess,
with
limited
income,
to
make
it
simpler
and
easier
for
them
to
pass
what
little
they
have
is
in
real
property
is
their
house
onto
their
in
hairs.
D
A
A
I
I
This
bill,
sp
423,
is
the
result
of
the
department.
When
we
were
faced
with
budgetary
reductions,
our
executive
team
met
to
look
at
alternatives
to
proposing
something
other
than
budget
cuts.
Our
budget
is
primarily
funded
with
general
fund
dollars
and
our
largest
expenditure
is
personnel
in
reviewing
alternatives.
The
executive
team
has
three
revenue
proposals
that
are
being
introduced
this
session,
this
first
bill
sb
423,
which
proposes
a
commission
to
compensate
the
state
for
services
of
providing
the
evaluate
the
valuation,
billing
and
collection
in
relation
to
centrally
assessed
property.
I
G
Thank
you,
jeff
mitchell,
for
the
record.
As
mentioned,
I
am
the
deputy
director
over
local
government
services
in
the
department
of
taxation
centrally
assessed.
Properties
are
companies
that
owe
property
taxes
to
entities
they
reside
in,
but
are
of
an
interstate
or
an
inner
county
nature.
The
type
of
companies
that
this
includes
are
railroad
companies,
airline
companies
or
utilities
that
cross
state
or
county
lines.
G
Currently
under
nrs
361.320,
361.321
and
361.3205
the
state
values
and
develops
the
assessed
values
for
these
companies.
Bills
collects
and
then
apportions
the
taxes
on
the
centrally
assessed
property
for
the
benefit
of
the
local
entities.
In
section
1.
The
proposal
in
senate
bill
423
will
allow
the
department
of
taxation
to
retain
a
commission
as
compensation
of
certain
costs
of
administering
the
centrally
assessed
property
tax.
I
The
commissions
proposed
on
this
legislation
for
fiscal
year
2022
is
135
992
and
in
fiscal
year
2023.
That
amount
is
137
928
to
provide
an
additional
point
of
clarification
here.
These
services
are
provided
by
the
department
on
behalf
of
the
the
counties
and
it
is
provided
with
a
hundred
percent
general
fund
dollars.
I
Additionally,
I
would
like
to
point
out
that,
if,
in
the
future
biennium
a
change
to
the
allocation,
that
includes
the
amount
or
the
amount
or
the
department
would
propose,
maybe
increasing
positions
or
different
things
like
that,
what
would
require
the
department
to
do
is
we
would
have
to
put
that
any
increase
over
what
is
currently
being
requested
in
an
enhancement
decision
unit.
That
would
provide
a
decision
point
for
the
legislature.
I
A
Thank
you
for
that
questions
from
committee
members,
senator
keith,
keffer.
B
Thank
you.
Thank
you.
Man,
I'm
chair,
thank
you
director,
young,
so
the
amount
that's
going
to
be
set
budgetarily
is
specifically
related
to
the
assessment
collection
of
this
specific
tax.
It
won't
bleed
over
into
any
other
work,
that
the
division
does.
I
That
is
correct.
We
did
a
time
study.
We
looked
at
the
positions
that
do
the
work.
Sorry,
I
apologize
for
the
record
melanie
young
executive
director,
and
so
yes,
we
looked
at
the
positions
that
actually
do
this
work
and
that's
how
we
have
supported
the
cost
and
what
we're
proposing
here
today.
Okay,.
B
And
as
I
recall,
this
is
consistent
with
how
we
closed
the
budget
for
your
department.
Is
that
right.
A
Any
additional
questions,
so
I
had
one
question
on
the:
I
guess
it
was
the
enhancement
statement
that
you
made.
You
said
this
would
it
sounds
like
you
would
have
to
you
no
longer
would
have
to
then
put
in
an
enhancement
request,
but
my
question
is:
would
you
still
have
to
at
least
put
in
information
to
give
knowledge
to
the
the
ifc
or
the
legislature
about
how
much
you
used
out
of
the
money
like?
Let's
say
the
legislature
decided?
Okay,
you
can
use
four
percent
or
five
percent
or
whatever,
and
you
use
three
percent.
I
Allocation,
thank
you
senator
neil
for
the
question
melanie
young
executive
director
for
the
record
to
clarify
my
comment
about
the
enhancement
is
during
the
budgetary
process.
I
I
You
know
the
budget
is
a
hundred
thousand
and
our
actual
cost
are
90.
We
only
accept
the
90
000,
that's
what
we
currently
do
for
the
tobacco
and
and
then
the
rest
would
be
redistributed
back
to
through
the
process.
A
So,
thank
you
for
that,
and
so
just
a
quick
follow-up
have
you
had
a
conversation
with
the
counties
about
sin?
I
know
it's
centrally
assessed
property,
but
it's
it's
also
inter
county,
but
have
you
had
a
conversation
with
them
about
what
the
effect
would
be
of
you
taking
that
commission
and
what
are
they
losing.
I
I
So
it's
it
that
could
change
over
time,
because
we
don't
know
when
the
budget
is
set,
the
the
amount
in
the
budget
for
our
cost
would
be
set,
and
then
every
year
when
we
set
the
rates
or
set
the
assessments
for
the
centrally
assessed
that
could
change
and
so
based
on
it
would
be
a
proportionate
share.
I
Yes,
let
me
what
I
would
like
to
do
is:
if
we
could,
I
could
have
jeff
mitchell
if
he
has
the
ability
to
share
his
screen.
He
can
pull
up
a
spreadsheet
that
we've
created
and
share
that
if
you'd
like.
G
Thank
you,
chair
neil.
The
total
loss
would
be
equal
to
the
amount
that
we're
asking
through
on
the
commission,
so
it
would
be
a
total
of
that
135
1992
for
fy
2022
and
that
would
be
spread
out
among
everyone
that
has
a
property
tax
rate
that
those
certain
properties
touch.
G
A
A
So
if
you
could
like
show
me
like
a
smaller
county,
what
would
be
the
effect
of
the
loss
right?
Sometimes
a
hundred
thousand
dollars?
It's
it's
a
service,
and
so
I
really
need
to
understand.
You
know
the
impact
upon
them.
I
understand
your.
Why
you're
doing
it
why
the
department
of
taxation
wants
to
do
it,
but
I
also
want
to
understand
the
reverse
effect
on
the
county.
A
G
A
But
I
did
have
a
question
because
in
relationship
to
this
inner
county
discussion
that
I'm
having
with
you
the
bill
also
and
then
I
was
looking
at
nrs
361
320.,
it
seems
to
also
cross
interstate.
A
G
Yes,
jeff
mitchell,
jeff
mitchell
again
for
the
record,
so
the
properties
that
we're
looking
at
on
the
centrally
assessed
role.
They
encompass
both
those
that
across
inner
county.
So
those
could
be
smaller
utilities
that
are
fully
enclosed
within
the
state
of
nevada
or
they
could
be
larger.
Companies
which
run
nationwide
and
part
of
the
valuation
process
that
we
go
through
is
then
figuring
out
the
amount
of
property
tax
that
is
first
due
to
the
entire
state
of
nevada
and
then
due
to
with
each
entity
within
that
state
that
those
properties
or
companies
operate.
A
So
thank
you
for
that.
I
just
need
you
to
put
a
little
bit
more
because
it's
the
same
conversation
I
just
had
with
you
about
the
inter-county
reverse
effect.
What,
then,
is
the
interstate
and
and
what
was
the
notice
or
conversations
that
you
guys
have
been
having
with
that
crossover,
and
can
you
can
you
put
a
little
bit
more
information
on
the
record
of
I
guess,
geographic
locations
that
we
can
visualize
in
our
minds
around
the
inter
interstate
component
of
this
provision.
G
For
example,
if
you
looked
at
the
railroad
companies
that
operate
nationwide,
the
valuation
that
we
go
through
on
that
is
we
value
that
company
as
a
whole
unitarily,
and
then
we
figure
out
just
the
amount
of
operating
property
within
the
state
of
nevada,
and
so
when
it's
mentioning
interstate
there's
not
really
necessary
a
lot
of
correlation
with
the
other
states
and
the
amount
of
taxes
due
those
companies
have
to
interact
with
each
state
that
they
operate
in
and
we
apportionate
the
amount
of
value
of
the
entire
company
that
is
just
attributable
to
nevada
and
then
break
that
down
further
to
each
entity.
A
A
What's
the
company
called
I've?
What's
the
name
of
the
railroad
company,
southern
okay,
because
there's
two
right,
there's
two:
are
there
there's.
A
G
Yes-
and
that
is
a
matter
of
public
record
when
we
do
value
these
companies
much
like
any
other
property
tax,
that
is
out
there,
the
valuations
and
then
the
apportionment
is
there.
So
if
you
will
give
me
just
one
second
to
go
specifically
those
companies
I
apologize,
I
did
not
have
it
on
the
tip
of
my
my
tongue
here.
G
Yes,
so,
for
example,
my
apologies
jeff
mitchell
for
the
record,
with
the
department
of
taxation
for
the
2021-22
centrally
assessed
role,
the
statewide
value
for
union
pacific
railroad
was
410
million
dollars
approximately,
and
then
we
apportioned
that
out
based
upon
the
counties
that
they
operate
in
the
assessed
value
for
the
different
counties,
and
that
information
is
available
on
our
secured
role
bulletin,
which
is
published
on
the
taxation
website.
A
Thank
you
for
that,
and
I
cuz
I
guess
I'm
looking
for
the
number
right,
because
I'm
not
gonna
go
to
the
page,
not
right
now,
if
you
could
share
what
that
410.
A
G
Thank
you,
jeff
mitchell
again
for
the
record.
I
I
would
have
to
get
back
with
you
with
the
total
dollar
amount,
so
how
we
then
look
at
that.
410
million,
for
example,
22
million
800
000,
is
assessed.
Valuation
of
that
410
is
owed
to
churchill
county
and
that
would
be
applied
against
that
property
tax
rate
and
those
specific
areas
that
that
railroad
operates
in
there,
and
so
it's
almost
more
of
a
specific
bill
for
county
and
then
apportioned
out
to
the
entities
from
the
county.
A
Okay,
I'm
saying
wow,
because
that
now
I
understand
why
certain
parties
are
interested
in
how
this
is
going
to
play
out
for
them.
But
I
really
wanted
you
to
put
that
on
the
record,
because
there
is
some,
I
would
say,
there's
some
significant
money,
that's
at
play
and
people
wanting
to
understand
the
mechanics
of
it
and
what
what
this
commission
piece
will
take
away
from
them
being
that
they
being
that
you
intend
to
keep
it.
A
C
J
J
Good
afternoon,
chair
neal
members
of
the
committee
dagny
stapleton
d-a-g-n-y
s-t-a-p-l-e-t-o-n
executive
director
of
naco,
the
nevada
association
of
counties.
I
want
to
start
by
thanking
the
department
of
taxation
for
the
communication
on
this
bill.
Early
on
at
the
beginning
of
session
director,
young
deputy
director
mitchell
and
chief
deputy
hughes
reached
out
to
naco
and
a
few
of
our
members,
and
we
had
a
call
with
them
and
they
explained
that
this
bill
was
coming
and
then
what
the
intent
was
and
what
they
were
seeking
to
do.
So
we
appreciated
that
communication.
J
So
we
were
not
surprised
by
this
and
then
the
bill
came
out
a
few
weeks
ago
and
we
have
spent
some
time
over
the
last
day
or
so
talking
with
taxation
staff
about
some
changes
we
were
interested
in
seeing
so
we
want
to
thank
them
for
that.
J
Our
concern
and
the
reason
that
we're
opposed
today
is
that,
as
drafted,
the
bill
doesn't
specify
how
the
new
commission
or
assessment
as
we
usually
call
them,
will
be
calculated
specifics
of
maybe
a
formula
how
it's
tied
to
or
whether
there's
a
limit
on
how
much
it
can
increase.
J
As
you
all
know,
there
are
a
number
of
assessments
that
counties
are
subject
to,
and
many
of
them
do
have
details
or
formulas,
so
that
there's
a
certain
predictability
for
counties
on
these.
You
know
year
over
year
and
biennium
over
biennium,
we
did
request
of
taxation
that
they
add
language
to
the
bill,
perhaps
putting
a
cap
or
an
otherwise
more
specific
formula
so
that
we
could
have
more
certainty.
J
So
that's
our
request
to
them.
I
believe
that
they
were
looking
at
some
language
to
potentially
do
that,
but
not
sure
if
that's
possible
or
if
there's
interest
in
doing
that.
So
without
that
we
are
opposed,
but
we
are
hopeful
that
we
could
work
with
taxation
on
getting
some
language
just
to
provide
more
certainty
and
more
clarity
on
this
amount
and
the
amount
going
forward
for
counties.
A
Thank
you
for
that
members.
Any
questions
senator
key
kever.
J
A
C
C
C
K
We
would
just
simply
like
to
associate
ourselves
with
the
comments
of
miss
stapleton
and
naco,
both
relative
to
the
willingness
of
the
staff
at
department
of
taxation
who
has
worked
with
our
with
members
of
our
consortium,
but
we
share
the
exact
same
concern
with
with
relation
to
how
this
is
set
up
without
any
cap
on
on
expenditures-
and
I
won't
I
won't
belabor
it,
but
we
we
feel
the
same
as
they
do.
Regarding
that,
that's
the
only
reason
for
our
objection.
We
have.
K
I
Yes,
thank
you
chair
now,
melanie
young
executive
director
for
the
nevada
department
of
taxation,
and
I
would
like
to
thank
naco
and
the
others
that
have
reached
out
to
talk
with
the
department
about
an
amendment
to
this
legislation
that
would
provide
a
cap,
and
I
would
just
like
to
share
at
this
time
my
concerns
about
putting
a
cap
on
this
legislation
which
may
cause
a
budgetary
burden
to
the
department.
For
example,
if
the
cap
is
a
percentage
base,
the
state
budgets
are
set
two
years
in
advance
and
even
before
the
full
assessed
value
is
determined.
I
If
the
assessed
value
were
to
decrease
and
a
cap
is
in
place,
the
department
would
may
not
be
able
to
accept
the
full
commission
that
is
budgeted
by
the
legislature
when
this
was
originally
proposed.
We
base
the
example
on
the
fact
that
an
8
percent
commission
is
what
the
counties
are
able
to
retain
for
doing
very
similar
work.
I
We
feel
that
the
budgetary
process,
as
this
would
provide
the
department
to
place
an
amount
over
and
above
that
is
currently
calculated
or
being
proposed
here,
would
would
be
done
in
an
enhancement
decision
unit
and
that
the
very
thing
that
the
local
governments
are
concerned
about
would
that
enhancement
decision
unit
would
hold
the
department
accountable
for
any
amount.
Over
and
above
what
we're
currently
asking
for.