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On September 17, 2009, Attleboro Public Schools (Attleboro) filed a Motion to Dismiss Parents’ Hearing Request with Prejudice. In it, Attleboro challenged the Bureau of Special Education Appeals’ jurisdiction over the sole remaining issue in the case, that is, transportation of students who attend an in district public school other than their ‘neighborhood school’.
Parents objected to Attleboro’s Motion on September 22, 2009, stating that they were “coerced” into signing a Request For Intra-District Placement Form, thereby denying Student a Free and Appropriate Public Education. Parents further stated that in doing so, Attleboro failed to implement Student’s IEP in full. Relying on 603 CMR 28.05(a)(1), Parents argued that since Attleboro placed Student in a program located at a school other than the one Student would have attended but for his special education needs, Attleboro was responsible to offer transportation.
Parents further stated that since they were “forced” to absorb the cost of transportation this constitutes a procedural violation that resulted in a deprivation of FAPE to Student. In their response, Parents raised additional issues which fall outside the scope of this Hearing and are therefore not addressed. Lastly, Parents argue that the BSEA has jurisdiction over the transportation issue, because transportation is related to placement.
1. Born in January 2001, Student is eight years old. He has been found eligible to receive special education services (PE-6).
2. A Placement determination dated June 6, 2006 called for Student to attend a pre-school program at the Studley Elementary School in Attleboro. It further provided that Student would be transported via mini-bus (PE-7). This document states that Student requires a closed classroom due to increased distractibility secondary to a diagnosis of PDD ( Id. ).
3. Student’s 2006-2007 school year’s IEP states that Student requires special transportation and calls for transportation to be provided via mini-bus (PE-8). Parent accepted this IEP in full on June 10, 2006.
… the team does not believe that Student cannot be successful at Hill Roberts. If the parents would like [Student] to attend Willet School they need to complete the request for intra-district placement and submit it through the Superintendent’s office based upon current policy. The request must be made and considered annually (PE-12).
I understand that requests will be approved on a space-available basis and, if request is approved, I will be responsible for arranging transportation for my child (SE-5).
6. Following a Team meeting on October 16, 2007, Attleboro drafted an IEP calling for placement of Student at the Willet Elementary School (PE-16). The following year, after a Team meeting on October 1, 2008, Attleboro drafted an IEP for Student’s second grade calling for placement at the Willet Elementary School (PE-17). Student’s Team met again on December 4, 2008 and this IEP also calls for placement of Student at the Willet Elementary School (PE-18).
[X] No. Regular transportation will be provided in the same manner as it would be provided for students without disabilities. If the child is placed away from the local school, transportation will be provided.
8. Student attended Attleboro for the 2007-2008 and the 2008-2009 school years (PE-9; PE-10). Parents signed the 2007-2008 IEP on October 23, 2007. They however, did not indicate whether they accepted this IEP (PE-3). No documentation indicating acceptance or rejection of the IEP for the 2008-2009 IEP was provided (PE-4; PE-5).
9. Parents did not complete a Request for Intra-District Placement Form for the 2008-2009 school year.
10. On May 22, 2009, as part of Attleboro’s Response to Parents’ Hearing Request, Attleboro provided Parents with Attleboro’s policy on student transportation, school attendance zones, and assignment of students to schools (SE-3). These policies provide that when a student attends a public school other than his or her “neighborhood school”, transportation is the responsibility of parents because it is the parents’ choice that his/her child attend the other school (SE-2; SE-3; SE-4).
11. Attleboro’s policy on Assignment of Students to Schools, approved by the school committee on March 26, 2007, addresses intra-district placement of students who reside in Attleboro and who are assigned to a school other than their neighborhood school (SE-3). This document sets numerous requirements and states that the intra-district “request is for one school year at a time” ( Id. ).
As a result of the above guidelines, the factors mentioned above (stability, family composition, capacity, class size, diversity, equity, distance and transportation) will be taken into account when considering parental requests for intra-district placements. In all cases where parents request an intra-district placement, no transportation will be provided by the Attleboro School System.
The Superintendent is authorized to make exceptions to attendance zones (SE-2).
13. Another policy regarding student transportation approved by the school committee on July 18, 2005, provides that the Superintendent of schools or his/her designees are responsible for all matters relative to transportation programs (SE-3). The document specifically provides that any exception to the guidelines delineated therein may be modified at the discretion of the Superintendent of schools ( Id .).
14. The sole remaining issue for hearing is reimbursement for Student’s transportation during the 2007-2008 and 2008-2009 school years (SE-1).
Both the Standard Adjudicatory Rules of Practice and Procedure1 governing BSEA proceedings, and Rule 17 B of the Hearing Rules for Special Education Appeals , provide that a Hearing Officer may allow a motion to dismiss if the moving party fails to state a claim upon which relief may be granted. It is under these rules that Attleboro moves to have this case dismissed with prejudice as to the sole remaining issue, that is, reimbursement to Parents for transportation during the 2007-2008 and 2008-2009 school years.
Motions to dismiss are analogous to Rule 12(b)(6) of the Federal and Massachusetts Rules of Civil Procedure.2 The Federal Courts have allowed motions to dismiss under Federal Rule of Civil procedure12 (b)(6) where the court found “beyond doubt that the plaintiff can prove no set of facts in support of his claim which would entitle him to relief.”3 Further guidance is provided in Calderon-Ortiz v. LaBoy-Alvarado , 300 F.3d 60 (1 st Cir. 2002) where the court stated that “accepting as true all well-pleaded factual averments and indulging all reasonable inferences in the plaintiff’s favor” a motion to dismiss will be denied if recovery can be justified under applicable legal theory.
Pursuant to the aforementioned standard, dismissal in the case at bar is appropriate only if Attleboro can prove that the facts regarding entitlement to reimbursement for transportation do not support Parents’ claim under any applicable legal theory. In deciding this motion, I must consider all pertinent allegations offered by Parents to be true, as well as the uncontested facts outlined in the Fact section in this Ruling, and draw all reasonable inferences in favor of the non-moving party, that is, Parents.
Furthermore, the remedy sought by Parents must fall within the purview of BSEA jurisdiction.
In the context of a special education hearing, the Massachusetts special education regulations specifically grant the BSEA jurisdiction to resolve disputes among parents, school districts and agencies regarding eligibility, evaluation, placement, IEP, provision of special education in accordance with state and federal law, or procedural protections of state and federal law for students with disabilities.4 603 CMR 28.08(3). It is clear that the powers granted a hearing officer under state and federal special education regulations are limited, and it is in this context that I turn to the issue before me.
Regarding the 2007-2008 school year, Parents argue that they were coerced into filing a request for intra-district placement. This argument however, is not persuasive and is unsupported by the evidence. The facts clearly show that following the Team meeting on June 12, 2007, Parents disagreed with the Team’s recommendation to place Student at the Hill Roberts School (PE-12). In order to obtain placement at Willet Elementary, their school of choice, Parents completed the Intra-District Placement Form (SE-5). Attleboro agreed to place Student at Willet Elementary pursuant to this Intra-District Placement which specifically states “I will be responsible for arranging transportation for my child”. Nothing in the record suggests that Student’s disabilities require that special transportation be arranged for him, and Student attended Willet Elementary not as a result of the Team process but as a result of Parental preference. I further note that Student’s IEPs for the years in question (one of which Parents signed on October 23, 2007), explicitly stated that Student was not entitled to special transportation (PE-3; PE-9; PE-10; PE-11). At minimum Parents had ample notice that transportation would be their responsibility, and since Student was not entitled to special transportation under the proposed IEPs for the Willet Elementary, a different arrangement regarding transportation would have been a regular education issue falling within the discretion of Attleboro’s Superintendent or his/her designee (SE-3; SE-4). In a sense, here Parent received their placement of choice in exchange for providing transportation, all of which occurred outside the Team process.
Attleboro asserts that the BSEA lacks jurisdiction over claims addressing the issue of regular transportation as well as policies that address intra-district transfers, as these are regular education issues outside the purview of the BSEA. In support of its position, Attleboro relies on a previous decision issued in a separate matter.5 In Re: Student v. Blackstone-Millville Regional School District, Wachusett Regional School District & Bay Path/ Southern Worcester County Regional Vocational Technical School District . In that case, motions to dismiss were granted in a matter involving transportation within the context of regular education law6 .
The evidence supports a finding that Student was not entitled to transportation because of his special education needs for either the 2007-2008 or the 2008-2009 school years. Since Student was not entitled to “special transportation” during the 2007-2008 school year, any transportation issue is a matter of regular education, something that falls outside the purview of the BSEA.
Parents further argued that under 603 CMR 28.05(5)(a)(1)7 , Attleboro was responsible to provide transportation because it placed Student in a program located at a school other than the one he would have attended but for his special education needs. This argument is equally unpersuasive regarding the 2007-2008 school year as placement of Student at Willet Elementary was not the result of a Team process but rather responded to Parents’ Request for Intra-District Placement. Equally unpersuasive is Parents’ argument that since they were “forced” to absorb the cost of transportation, this procedural violation resulted in a deprivation of FAPE to Student. Attleboro offered Student placement at Hill Roberts Elementary because the Team, with the exception of Parents, was persuaded that this would be an appropriate placement for Student. Parent did not reject placement and did not request a hearing at that time to show that Hill Roberts was inappropriate to meet Student’s needs. Instead, Parents chose to complete the Intra-District Placement Form to secure placement for Student at the school of their choice. When they did this, they knew that they would be responsible for transportation. Additionally, since Student’s IEP called for regular transportation, Attleboro would only have been responsible to offer transportation under said IEP if it also provided transportation to similarly situated students without disabilities. 603 CMR 28.05(5)(a).
This brings me to reimbursement for the 2008-2009 school year. The record is not clear as to whether Parents accepted or rejected the IEP for that school year, based on the issue of placement and/or transportation. The record does not include a Parent Request for Intra-District Placement for the 2008-2009 school year (which Parents state they did not complete), and Attleboro’s policy (SE-4) regarding intra-district placement requests specifically provides that the request is for one year at a time . (Emphasis supplied). Student’s IEP for that year calls for Student’s placement at the Willet Elementary School and states that student will receive regular transportation. Without additional evidence regarding the Team’s discussions and determination to place Student at Willett Elementary, the understanding of the parties regarding this placement and the IEP, separate documentation to clarify Parents’ position regarding acceptance or rejection of the IEP, and information as to whether a similarly situated regular education student would have been provided transportation, this portion of Parents’ claim cannot be dismissed pursuant to 603 CMR 28.05(5)(a) and 603 CMR 28.05(5)(a)(1), which are regulations that fall within the purview of the BSEA.
This matter is dismissed for lack of jurisdiction for the 2007-2008 school year. Since there are issues of fact remaining with respect to the 2008-2009 school year, the issue of reimbursement for the 2008-2009 school year will proceed to hearing.
1. Regarding the 2007-2008 school year, Parents have failed to state a claim upon which relief may be granted, and therefore, Attleboro’s Motion to Dismiss with Prejudice is GRANTED .
2. Regarding the 2008-2009 school year, the issue of whether Parents are entitled to reimbursement for the 2008-2009 school year may proceed to Hearing. Attleboro’s Motion to Dismiss with Prejudice regarding the aforementioned school year is DENIED .
… A BSEA Hearing Officer may allow a motion to dismiss if the party requesting the appeal fails to state a claim on which relief can be granted. Since this rule is analogous to Rule 12(b)(6) of the Federal and Massachusetts Rules of Civil Procedure, BSEA hearing officers have generally used the same standards as the courts in deciding motions to dismiss for failure to state a claim. Specifically a motion to dismiss should be granted only if the party filing the appeal can prove no set of facts in support of his or her claim that would entitle him or her to relief that the BSEA has authority to order. That is, a hearing officer may dismiss a case if he or she cannot grant relief under either the federal or state special education statutes or the relevant portions of Section 504 of the Rehabilitation Act.
Judge v. City of Lowell , 160 F.3d 67, 72 (1 st Cir. 1998) (quoting Conley v. Gibson , 355 U.S. 41, 45-46 (1957)).
“A parent or school district, except as provided in 603 CMR 28.08(3)(c) and (d), may request mediation and/or a hearing at any time on any matter concerning the eligibility, evaluation, placement, IEP, provision of special education in accordance with state and federal law, or procedural protections of state and federal law for Students with disabilities. A parent of a student with a disability may also request a hearing on any issue involving the denial of the free appropriate public education guaranteed by Section 504 of the Rehabilitation Act of 1973, as set froth in 34 CFR §§104.311- 104.39. ” 603 CMR 28.08(3)(a).
See In Re: Student v. Blackstone-Millville Regional School District, Wachusett Regional School District & Bay Path/ Southern Worcester County Regional Vocational Technical School District, BSEA #08-0785 (Figueroa, 10/25/2007).
“Nothing in the aforementioned regulation, grants the BSEA jurisdiction over transportation issues that are not required by Student because of her disability, or to access a particular special education program in which Student has been placed by the responsible district… Since the relief requested by Parent, falls outside federal or Massachusetts special education law and regulations, the BSEA lacks jurisdiction to entertain Student’s/Parent’s claim and grant the relief sought by them.” In Re: Student v. Blackstone-Millville Regional School District, Wachusett Regional School District & Bay Path/ Southern Worcester County Regional vocational Technical School District, BSEA #08-0785 (Figueroa, 10/25/2007).
“(5) Transportation . The Team shall determine whether the student requires transportation because of his or her disability in order to benefit from special education.
(a) Regular Transportation . If the student does not require transportation as a result of his or her disability, then transportation shall be provided in the same manner as it would be provided for a student without disabilities. In such case, the IEP shall note that the student received regular transportation, and if the school district provides transportation to similarly situated students without disabilities, the eligible student shall also receive transportation.
(1) If regular transportation is noted on the student’s IEP and the student is placed by the school district in a program located at a school other than the school the student would have attended if not eligible for special education, the student is entitled to receive transportation services to such program.” 603 CMR 28.05(5).
I note that Parents were represented by two attorneys from the time the hearing was requested on May 6, 2009 through August 24, 2009 during which time most of the issues appearing in Parents’ Request for Hearing were resolved. Thereafter, Parents identified reimbursement for transportation to be the sole remaining issue for hearing in a correspondence received at the BSEA on August 24, 2009 (SE-1; Administrative File).

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AN ACT relating to taxation; providing the legislative approval required for an increase in the tax imposed pursuant to the Clark County Sales and Use Tax Act of 2005; imposing certain conditions on the allotment and use of the proceeds of the increase of the tax; suspending temporarily the application of certain provisions of the Act; and providing other matters properly relating thereto.
Existing law authorizes the Board of County Commissioners of Clark County to impose a sales and use tax in Clark County of one-quarter of 1 percent to employ and equip additional police officers for the Boulder City Police Department, Henderson Police Department, Las Vegas Metropolitan Police Department, Mesquite Police Department and North Las Vegas Police Department, and allows the imposition of an increase in that tax of not more than one-quarter of 1 percent if the date on which the increased rate is first imposed is on or after October 1, 2009, and if the Legislature first approves the increased rate. (Clark County Sales and Use Tax Act of 2005) Section 3 of this bill provides the legislative approval required for the imposition of an increase in that tax of not more than fifteen-hundredths of 1 percent on or after October 1, 2013, if the increase is approved by two-thirds of the members of the Board of County Commissioners of Clark County and if the increased rate is first imposed before July 1, 2016. Section 3.5 of this bill imposes conditions on allotments to police departments of the proceeds of the increase in the tax. Section 3.7 of this bill imposes conditions on the use by police departments of the proceeds of the increase in the tax, authorizes the Committee on Local Government Finance to grant waivers of those conditions and requires the Committee to submit annual reports to the Legislative Commission concerning any waivers granted by the Committee.
Section 1 of this bill amends the Clark County Sales and Use Tax Act of 2005 to suspend temporarily certain provisions of the Act which require a governing body to approve expenditures by a police department of proceeds received from the taxes imposed pursuant to the Act if the governing body determines that the proposed expenditure will not replace or supplant existing funding for the police department. Section 1 also requires that certain periodic reports required by the Act include a separate detailed description of any expenditures as a result of the temporary suspension of those provisions of the Act. Additionally, section 1 requires that a copy of the separate detailed description be submitted to the Director of the Legislative Counsel Bureau for transmittal to the Interim Finance Committee. Section 2 of this bill amends the Act to specify the method for calculating the base fiscal year for certain purposes of the Act.
Sec. 13.3. 1. The provisions of paragraph (b) of subsection 1 and subsections 3 to 8, inclusive, of section 13 of this act do not apply to any expenditure of proceeds from any sales and use tax imposed pursuant to this act on or after July 1, 2013, but before July 1, 2016.
(b) A governing body that is required to submit a report pursuant to section 13.5 of this act shall submit a copy of the separate detailed description required by paragraph (a) for the period covered by the report to the Director of the Legislative Counsel Bureau for transmittal to the Interim Finance Committee on or before the date by which the governing body is required to submit the report for that period to the Department pursuant to section 13.5 of this act.
Sec. 13.7. Notwithstanding the provisions of subsection 8 of section 13 of this act, for Fiscal Year 2015-2016, the base fiscal year for each body must be adjusted for the purposes of section 13 of this act as provided in this section, and that adjusted base fiscal year must be used as the base fiscal year for all purposes, including future calculations of base fiscal years. To determine the adjusted base fiscal year for Fiscal Year 2015-2016, any expenditures authorized as a result of the provisions of subsection 1 of section 13.3 of this act must not be included when calculating the amount of money received or expended in that fiscal year.
2. The date on which that increased rate is first imposed is on or after October 1, 2013, but before July 1, 2016.
Sec. 3.5. 1. If the increase in the rate of the tax authorized by section 3 of this act is enacted pursuant to that section, the County Treasurer of Clark County shall not make any allotment to a police department pursuant to section 9 of the Clark County Sales and Use Tax Act of 2005 of any portion of the proceeds of the increase unless the County Treasurer is satisfied that the police department will meet the requirements of subsection 1 of section 3.7 of this act.
2. If the County Treasurer determines pursuant to subsection 1 that an allotment will not be made to a police department, any other police department may apply to the County Treasurer requesting approval for the use by the requesting police department of the unused allotment. If the County Treasurer is satisfied that the requesting police department will meet the requirements of subsection 1 of section 3.7 of this act, the County Treasurer shall make the requested allotment to the requesting police department.
(b) If, based on the number of budgeted positions for police officers in the police department for the 2013-2014 fiscal year, the police department does not have a sufficient number of unfilled budgeted positions for police officers to match all of the positions that are available for funding with the proceeds of the increase in the rate of the tax authorized by section 3 of this act, the police department applies for and is granted a waiver from the requirements of paragraph (a) by the Committee on Local Government Finance.
2. The Committee on Local Government Finance shall, on or before September 1 of each year, submit a report to the Legislative Commission that sets forth the number of waivers granted by the Committee pursuant to this section during the immediately preceding fiscal year and the reasons for each such waiver.
Sec. 4. This act becomes effective upon passage and approval and expires by limitation on October 1, 2025.
AN ACT making an appropriation to the Millennium Scholarship Trust Fund; and providing other matters properly relating thereto.
Section 1. There is hereby appropriated from the State General Fund to the Millennium Scholarship Trust Fund created by NRS 396.926, the sum of $2,000,000.
Sec. 2. This act becomes effective on July 1, 2013.
AN ACT relating to the Account for Charter Schools; transferring the responsibility to administer the Account for Charter Schools from the Department of Education to the State Public Charter School Authority; revising the maximum total amount of a loan that may be made to a charter school; and providing other matters properly relating thereto.
Under existing law, the Department of Education administers the Account for Charter Schools. (NRS 386.576) Money in the Account is used to make loans to charter schools for certain costs incurred: (1) in preparing a charter school to commence its first year of operation; and (2) to improve a charter school that has been in operation. (NRS 386.577) This bill transfers the responsibility to administer the Account for Charter Schools from the Department to the State Public Charter School Authority and revises the maximum total amount of a loan that may be made to a charter school.
386.576 1. The Account for Charter Schools is hereby created in the State General Fund as a revolving loan account, to be administered by the [Department.] State Public Charter School Authority.
2. The money in the Account must be invested as money in other state accounts is invested. All interest and income earned on the money in the Account must be credited to the Account.
Account must be credited to the Account. Any money remaining in the Account at the end of a fiscal year does not revert to the State General Fund, and the balance in the Account must be carried forward.
3. All payments of principal and interest on all the loans made to a charter school from the Account must be deposited with the State Treasurer for credit to the Account.
4. Claims against the Account must be paid as other claims against the State are paid.
5. The [Department] State Public Charter School Authority may accept gifts, grants, bequests and donations from any source for deposit in the Account.
(b) To improve a charter school that has been in operation.
2. The total amount of a loan that may be made to a charter school [in 1 year] pursuant to subsection 1 must not exceed [$25,000.] the lesser of an amount equal to $500 per pupil enrolled or to be enrolled at the charter school or $200,000.
386.578 1. If the governing body of a charter school has a written charter issued pursuant to NRS 386.527, the governing body may submit an application to the [Department] State Public Charter School Authority for a loan from the Account for Charter Schools. An application must include a written description of the manner in which the loan will be used to prepare the charter school for its first year of operation or to improve a charter school that has been in operation.
2. The [Department] State Public Charter School Authority shall, within the limits of money available for use in the Account, make loans to charter schools whose applications have been approved. If the [Department] State Public Charter School Authority makes a loan from the Account, the [Department] State Public Charter School Authority shall ensure that the contract for the loan includes all terms and conditions for repayment of the loan.
(2) Period for repayment and the rate of interest for loans made from the Account.
(b) May adopt such other regulations as it deems necessary to carry out the provisions of this section and NRS 386.576 and 386.577.
Sec. 4. This act becomes effective upon passage and approval.
AN ACT relating to economic development; revising the provisions governing the partial abatement of certain taxes imposed on a new or expanded business; revising the provisions governing a deferment of the payment of the sales and use taxes due on certain property purchased by a new or expanded business; and providing other matters properly relating thereto.
Existing law authorizes the Office of Economic Development to grant a partial abatement of property taxes, business taxes and sales and use taxes to a business that locates or expands in this State and meets certain qualifications for the abatement. (NRS 274.310, 274.320, 360.750, 361.0687, 363B.120, 374.357, 701A.210) Section 2 of this bill repeals those qualifications that apply solely to a business that furthers the development and refinement of intellectual property, a patent or a copyright into a commercial product. Sections 3, 4, 8 and 9 of this bill make various changes to those qualifications, including changes in the number of employees required and a requirement that any employees or capital investments used to qualify for the abatement must be retained at the location of the business for the first 5 years. Sections 6.5, 7.3, 8, 9 and 9.5 of this bill establish the maximum duration and amount of the property tax and sales and use tax abatements available to a business that is or will be located in a historically underutilized business zone, a redevelopment area, an area eligible for a community development block grant or an enterprise community. Section 5 of this bill, which expires by limitation on June 30, 2017, temporarily extends the maximum duration and amount of the property tax abatement available to a business that is or will be located in an activated foreign trade zone in this State.
Existing law authorizes the Office of Economic Development to grant to a new or expanded business in this State a deferment of the payment of sales and use taxes due on purchases of capital goods for a sales price of $100,000 or more. (NRS 372.397, 374.402) Sections 6 and 7 of this bill make various changes to the qualifications for such a deferment, including an increase in the required sales price to $1 million and a requirement to retain the property at the location of the business in this State for the 5-year duration of the deferment, and require the taxpayer to begin making partial payments of the deferred taxes within 1 year after the deferment is granted.
Existing law authorizes the Director of the Office of Energy, in consultation with the Office of Economic Development, to grant a partial abatement of property taxes and local sales and use taxes to certain renewable energy facilities that locate in this State and meet certain qualifications for the abatement. (NRS 701A.300-701A.390) Section 10 of this bill revises those qualifications to require that the capital investments used to qualify for the abatement must be retained at the location of the facility for the first 5 years.
Section 13 of this bill causes the tax abatements authorized pursuant to the amendatory provisions of this bill to cease to be effective on July 1, 2032.
Ê the Department shall investigate whether the person meets the eligibility requirements for the abatement, partial abatement, exemption or deferral that the person is claiming.
2. If the Department finds that the person does not meet the eligibility requirements for the abatement, exemption or deferral which the person is claiming, the Department shall report its findings to the Office of Economic Development and take any other necessary actions.
360.750 1. A person who intends to locate or expand a business in this State may apply to the Office of Economic Development for a partial abatement of one or more of the taxes imposed on the new or expanded business pursuant to chapter 361, 363B or 374 of NRS.
(2) Any guidelines adopted by the Executive Director of the Office to implement the State Plan for Economic Development.
(3) Bind the successors in interest of the business for the specified period.
(c) The business is registered pursuant to the laws of this State or the applicant commits to obtain a valid business license and all other permits required by the county, city or town in which the business operates.
(1) The business will have 75 or more full-time employees on the payroll of the business by the fourth quarter that it is in operation.
(2) Establishing the business will require the business to make a capital investment of at least $1,000,000 in this State.
(II) The cost to the business for the benefits the business provides to its employees in this State will meet the minimum requirements for benefits established by the Office by regulation pursuant to subsection 8.
(1) The business will have 15 or more full-time employees on the payroll of the business by the fourth quarter that it is in operation.
(2) Establishing the business will require the business to make a capital investment of at least $250,000 in this State.
(1) The business will increase the number of employees on its payroll by 10 percent more than it employed in the immediately preceding fiscal year or by six employees, whichever is greater.
(II) Department, if the business is centrally assessed.
(II) The cost to the business for the benefits the business provides to its new employees in this State will meet the minimum requirements for benefits established by the Office by regulation pursuant to subsection 8.
(1) The business will have 10 or more full-time employees on the payroll of the business by the fourth quarter that it is in operation.
(2) Establishing the business will require the business to make a capital investment of at least $500,000 in this State.
(a) Shall not consider an application for a partial abatement unless the Office has requested a letter of acknowledgment of the request for the abatement from any affected county, school district, city or town.
(3) Add additional requirements that a business must meet to qualify for a partial abatement.
(c) If the partial abatement is from the property tax imposed pursuant to chapter 361 of NRS, the county treasurer.
5. An applicant for a partial abatement pursuant to this section or an existing business whose partial abatement is in effect shall, upon the request of the Executive Director of the Office of Economic Development, furnish the Executive Director with copies of all records necessary to verify that the applicant meets the requirements of subsection 2.
Ê the business shall repay to the Department or, if the partial abatement was from the property tax imposed pursuant to chapter 361 of NRS, to the county treasurer, the amount of the exemption that was allowed pursuant to this section before the failure of the business to comply unless the Nevada Tax Commission determines that the business has substantially complied with the requirements of this section. Except as otherwise provided in NRS 360.232 and 360.320, the business shall, in addition to the amount of the exemption required to be paid pursuant to this subsection, pay interest on the amount due at the rate most recently established pursuant to NRS 99.040 for each month, or portion thereof, from the last day of the month following the period for which the payment would have been made had the partial abatement not been approved until the date of payment of the tax.
(b) May use the money deposited pursuant to paragraph (a) only for the purposes authorized by NRS 354.6113 and 354.6115.
(b) May adopt such other regulations as the Office of Economic Development determines to be necessary to carry out the provisions of this section and NRS 360.755.
(2) Any security that a business is required to post to qualify for a partial abatement pursuant to this section.
(b) May adopt such other regulations as the Nevada Tax Commission determines to be necessary to carry out the provisions of this section and NRS 360.755.
10. An applicant for an abatement who is aggrieved by a final decision of the Office of Economic Development may petition for judicial review in the manner provided in chapter 233B of NRS.
(1) The business will have  50 or more full-time employees on the payroll of the business by the fourth calendar quarter [that it is in operation.] following the calendar quarter in which the abatement becomes effective who will be employed at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective.
(2) Establishing the business will require the business to make , not later than the date which is 2 years after the date on which the abatement becomes effective, a capital investment of at least $1,000,000 in this State [.] in capital assets that will be retained at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective.
(1) The business will have  10 or more full-time employees on the payroll of the business by the fourth calendar quarter [that it is in operation.] following the calendar quarter in which the abatement becomes effective who will be employed at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective.
effective who will be employed at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective.
(2) Establishing the business will require the business to make , not later than the date which is 2 years after the date on which the abatement becomes effective, a capital investment of at least $250,000 in this State [.] in capital assets that will be retained at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective.
(II) A county whose population is less than 100,000 or a city whose population is less than 60,000, the business will , by the fourth calendar quarter following the calendar quarter in which the abatement becomes effective, increase the number of employees on its payroll in that county or city by 10 percent more than it employed in the [immediately preceding] fiscal year immediately preceding the fiscal year in which the abatement becomes effective or by six employees, whichever is greater [.] , who will be employed at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective.
(2) The business will expand by making a capital investment in this State , not later than the date which is 2 years after the date on which the abatement becomes effective, in an amount equal to at least 20 percent of the value of the tangible property possessed by the business in the [immediately preceding] fiscal year [.] immediately preceding the fiscal year in which the abatement becomes effective, and the capital investment will be in capital assets that will be retained at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective.
Ê the business shall repay to the Department or, if the partial abatement was from the property tax imposed pursuant to chapter 361 of NRS, to the county treasurer, the amount of the exemption that was allowed pursuant to this section before the failure of the business to comply unless the Nevada Tax Commission determines that the business has substantially complied with the requirements of this section.
Commission determines that the business has substantially complied with the requirements of this section. Except as otherwise provided in NRS 360.232 and 360.320, the business shall, in addition to the amount of the exemption required to be paid pursuant to this subsection, pay interest on the amount due at the rate most recently established pursuant to NRS 99.040 for each month, or portion thereof, from the last day of the month following the period for which the payment would have been made had the partial abatement not been approved until the date of payment of the tax.
2. The notice required by this section must set forth the date, time and location of the [hearing] meeting at which the Office of Economic Development will consider the application.
3. The Office of Economic Development shall adopt regulations relating to the notice required by this section.
361.0687 1. A person who intends to locate or expand a business in this State may, pursuant to NRS 360.750, apply to the Office of Economic Development for a partial abatement from the taxes imposed by this chapter.
(2) The average hourly wage that will be paid by the new business to its employees in this State is at least 100 percent of the average statewide hourly wage as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year.
(2) The average hourly wage that will be paid by the new business to its employees in this State is at least 100 percent of the average statewide hourly wage or the average countywide hourly wage, whichever is less, as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year.
(3) Be administered and carried out in the manner set forth in NRS 360.750.
(b) The Executive Director of the Office of Economic Development shall notify the county assessor of the county in which the business is or will be located of the approval of the partial abatement, including, without limitation, the duration and percentage of the partial abatement that the Office granted. The Executive Director shall, on or before April 15 of each year, advise the county assessor of each county in which a business qualifies for a partial abatement during the current fiscal year as to whether the business is still eligible for the partial abatement in the next succeeding fiscal year.
established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year.
(b) Not exceed 75 percent of the taxes on personal property payable by a business each year pursuant to this chapter.
5. As used in this section, “foreign trade zone” means an activated foreign trade zone established, operated and maintained in accordance with chapter 237A of NRS and any applicable federal laws.
(a) At least $100,000 but less than $350,000, the tax must be paid within 12 months.
(b) At least $350,000 but less than $600,000, the tax must be paid within 24 months.
(c) At least $600,000 but less than $850,000, the tax must be paid within 36 months.
(d) At least $850,000 but less than $1,000,000, the tax must be paid within 48 months.
(e) One million dollars or more, the tax must be paid within 60 months.
Ê Payment must be made in each month at a rate which is at least sufficient to result in payment of the total obligation within the permitted period.
2.] A person may apply to the Office of Economic Development for [such] a deferment [.] of the payment of the tax on the sale of eligible property for a sales price of $1,000,000 or more for use by the person in a business in this State. If a purchase is made outside of the State from a retailer who is not registered with the Department, an application for a deferment must be made in advance or, if the purchase has been made, within 60 days after the date on which the tax is due.
within 60 days after the date on which the tax is due. If a purchase is made in this State from a retailer who is registered with the Department and to whom the tax is paid, an application must be made within 60 days after the payment of the tax. If the application for a deferment is approved, the taxpayer is eligible for a refund of the tax paid.
(2) The eligible property will be retained at the location of the person’s business in this State until at least the date which is 5 years after the date on which the Office certifies the person’s eligibility for the deferment.
Ê Upon certification, the Office shall immediately forward the deferment to the Nevada Tax Commission.
[4.] 3. Upon receipt of such a certification, the Nevada Tax Commission shall verify the sale, the price paid , [and] the date of the sale and [assign] the applicable period for payment of the deferred tax. It may require security for the payment in an amount which does not exceed the amount of tax deferred.
(b) Payment of the tax must be made in each month, beginning not later than the date which is 1 year after the date on which the Office makes that certification, at a rate which is at least sufficient to result in payment of the total obligation within the period described in paragraph (a).
(b) The period within which such purchases may be aggregated.
(e) Machinery or equipment used in gaming.
1. A person who maintains a business or intends to locate a business in a historically underutilized business zone, as defined in 15 U.S.C. § 632, redevelopment area created pursuant to NRS 279.382 to 279.685, inclusive, area eligible for a community development block grant pursuant to 24 C.F.R. Part 570 or enterprise community established pursuant to 24 C.F.R. Part 597 in this State may, pursuant to the applicable provisions of NRS 274.310, 274.320 or 274.330, apply to the Office of Economic Development for an abatement from the taxes imposed by this chapter on the gross receipts from the sale, and the storage, use or other consumption, of eligible machinery or equipment for use by a business which has been approved for an abatement pursuant to NRS 274.310, 274.320 or 274.330.
redevelopment area created pursuant to NRS 279.382 to 279.685, inclusive, area eligible for a community development block grant pursuant to 24 C.F.R. Part 570 or enterprise community established pursuant to 24 C.F.R. Part 597 in this State may, pursuant to the applicable provisions of NRS 274.310, 274.320 or 274.330, apply to the Office of Economic Development for an abatement from the taxes imposed by this chapter on the gross receipts from the sale, and the storage, use or other consumption, of eligible machinery or equipment for use by a business which has been approved for an abatement pursuant to NRS 274.310, 274.320 or 274.330.
(2) If the business is a data center that has invested or commits to invest during the period in which the abatement is effective, a minimum of $100,000,000 in the historically underutilized business zone, as defined in 15 U.S.C. § 632, redevelopment area created pursuant to NRS 279.382 to 279.685, inclusive, area eligible for a community development block grant pursuant to 24 C.F.R. Part 570 or enterprise community established pursuant to 24 C.F.R. Part 597, a duration of not less than 1 year but not more than 15 years.
(b) The abatement must be administered and carried out in the manner set forth in the applicable provisions of NRS 274.310, 274.320 or 274.330.
(a) “Data center” has the meaning ascribed to it in section 7.3 of this act.
(5) Machinery or equipment used in gaming.
2.] A person may apply to the Office of Economic Development for [such] a deferment [.] of the payment of the tax on the sale of eligible property for a sales price of $1,000,000 or more for use by the person in a business in this State. If a purchase is made outside of the State from a retailer who is not registered with the Department, an application for a deferment must be made in advance or, if the purchase has been made, within 60 days after the date on which the tax is due. If a purchase is made in this State from a retailer who is registered with the Department and to whom the tax is paid, an application must be made within 60 days after the payment of the tax. If the application for a deferment is approved, the taxpayer is eligible for a refund of the tax paid.
“Data center” means one or more buildings located at one physical location which house a group of networked server computers for the purpose of centralizing the storage, management and dissemination of data and information pertaining to a particular business and includes the associated telecommunications and storage systems at the location.
274.010 As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 274.020 to 274.080, inclusive, and section 7.3 of this act have the meanings ascribed to them in those sections.
Ê may submit a request to the governing body of the county, city or town in which the business would operate for an endorsement of an application by the person to the Office of Economic Development for a partial abatement of one or more of the taxes imposed pursuant to chapter 361 or 374 of NRS. The governing body of the county, city or town shall provide notice of the request to the board of trustees of the school district in which the business would operate. The notice must set forth the date, time and location of the hearing at which the governing body will consider whether to endorse the application.
(a) Evaluating whether such an abatement would be beneficial for the economic development of the county, city or town.
(b) Issuing a certificate of endorsement for an application for such an abatement that is found to be beneficial for the economic development of the county, city or town.
(2) Any guidelines adopted by the Administrator to implement the State Plan for Economic Development.
(2) Continue to meet the eligibility requirements set forth in this subsection.
Ê The agreement must bind successors in interest of the business for the specified period.
(c) The business is registered pursuant to the laws of this State or the applicant commits to obtain a valid business license and all other permits required by the county, city or town in which the business will operate.
(d) The applicant invested or commits to invest a minimum of $500,000 in capital [.] assets that will be retained at the location of the business in the historically underutilized business zone, as defined in 15 U.S.C. § 632, redevelopment area created pursuant to NRS 279.382 to 279.685, inclusive, area eligible for a community development block grant pursuant to 24 C.F.R. Part 570 or enterprise community established pursuant to 24 C.F.R. Part 597 until at least the date which is 5 years after the date on which the abatement becomes effective.
(c) If the partial abatement is from the property tax imposed pursuant to chapter 361 of NRS, the county treasurer of the county in which the business will be located.
(2) If the business is a data center that has invested or commits to invest during the period in which the abatement is effective a minimum of $100,000,000 in the historically underutilized business zone, as defined in 15 U.S.C. § 632, redevelopment area created pursuant to NRS 279.382 to 279.685, inclusive, area eligible for a community development block grant pursuant to 24 C.F.R. Part 570 or enterprise community established pursuant to 24 C.F.R. Part 597, be for a duration of not less than 1 year but not more than 15 years.
(b) If the abatement is from the property tax imposed pursuant to chapter 361 of NRS, the partial abatement must not exceed 75 percent of the taxes on personal property payable by a business each year pursuant to that chapter.
Ê the business shall repay to the Department of Taxation or, if the partial abatement was from the property tax imposed pursuant to chapter 361 of NRS, to the county treasurer, the amount of the exemption that was allowed pursuant to this section before the failure of the business to comply unless the Nevada Tax Commission determines that the business has substantially complied with the requirements of this section. Except as otherwise provided in NRS 360.232 and 360.320, the business shall, in addition to the amount of the exemption required to be paid pursuant to this subsection, pay interest on the amount due at the rate most recently established pursuant to NRS 99.040 for each month, or portion thereof, from the last day of the month following the period for which the payment would have been made had the partial abatement not been approved until the date of payment of the tax.
[6.] 7. The Office of Economic Development may adopt such regulations as the Office determines to be necessary or advisable to carry out the provisions of this section.
[7.] 8. An applicant for an abatement who is aggrieved by a final decision of the Office of Economic Development may petition for judicial review in the manner provided in chapter 233B of NRS.
Ê may submit a request to the governing body of the county, city or town in which the business operates for an endorsement of an application by the person to the Office of Economic Development for a partial abatement of the taxes imposed on capital equipment pursuant to chapter 374 of NRS. The governing body of the county, city or town shall provide notice of the request to the board of trustees of the school district in which the business operates. The notice must set forth the date, time and location of the hearing at which the governing body will consider whether to endorse the application.
(d) The applicant invested or commits to invest a minimum of $250,000 in capital equipment [.] that will be retained at the location of the business in the historically underutilized business zone, as defined in 15 U.S.C. § 632, redevelopment area created pursuant to NRS 279.382 to 279.685, inclusive, area eligible for a community development block grant pursuant to 24 C.F.R. Part 570 or enterprise community established pursuant to 24 C.F.R. Part 597 until at least the date which is 5 years after the date on which the abatement becomes effective.
(b) The Nevada Tax Commission.
Ê the business shall repay to the Department of Taxation the amount of the exemption that was allowed pursuant to this section before the failure of the business to comply unless the Nevada Tax Commission determines that the business has substantially complied with the requirements of this section. Except as otherwise provided in NRS 360.232 and 360.320, the business shall, in addition to the amount of the exemption required to be paid pursuant to this subsection, pay interest on the amount due at the rate most recently established pursuant to NRS 99.040 for each month, or portion thereof, from the last day of the month following the period for which the payment would have been made had the partial abatement not been approved until the date of payment of the tax.
274.330 1. A person who owns a business which is located within an enterprise community established pursuant to 24 C.F.R. Part 597 in this State may submit a request to the governing body of the county, city or town in which the business is located for an endorsement of an application by the person to the Office of Economic Development for a partial abatement of one or more of the taxes imposed pursuant to chapter 361 or 374 of NRS. The governing body of the county, city or town shall provide notice of the request to the board of trustees of the school district in which the business operates. The notice must set forth the date, time and location of the hearing at which the governing body will consider whether to endorse the application.
(2) Pays such employees a wage of not less than 100 percent of the federally designated level signifying poverty for a family of four persons and provides medical benefits to the employees and their dependents.
(3) If the partial abatement is from the property tax imposed pursuant to chapter 361 of NRS, the county treasurer of the county in which the business is located.
(2) If the business is a data center that has invested or commits to invest during the period in which the abatement is effective a minimum of $100,000,000 in the enterprise community established pursuant to 24 C.F.R. Part 597, be for a duration of not less than 1 year but not more than 15 years.
Ê the business shall repay to the Department of Taxation or, if the partial abatement was from the property tax imposed pursuant to chapter 361 of NRS, to the county treasurer, the amount of the exemption that was allowed pursuant to this section before the failure of the business to comply unless the Nevada Tax Commission determines that the business has substantially complied with the requirements of this section.
allowed pursuant to this section before the failure of the business to comply unless the Nevada Tax Commission determines that the business has substantially complied with the requirements of this section. Except as otherwise provided in NRS 360.232 and 360.320, the business shall, in addition to the amount of the exemption required to be paid pursuant to this subsection, pay interest on the amount due at the rate most recently established pursuant to NRS 99.040 for each month, or portion thereof, from the last day of the month following the period for which the payment would have been made had the partial abatement not been approved until the date of payment of the tax.
(a) Shall adopt regulations relating to the minimum level of benefits that a business must provide to its employees to qualify for an abatement pursuant to this section.
(b) May adopt such other regulations as the Office determines to be necessary or advisable to carry out the provisions of this section.
(e) Is currently unemployed and unable to return to a previous industry or occupation.
(2) Bind the successors in interest in the facility for the specified period.
(b) The facility is registered pursuant to the laws of this State or the applicant commits to obtain a valid business license and all other permits required by the county, city or town in which the facility operates.
(c) No funding is or will be provided by any governmental entity in this State for the acquisition, design or construction of the facility or for the acquisition of any land therefor, except any private activity bonds as defined in 26 U.S.C. § 141.
(II) The cost of the benefits provided to the employees working on the construction of the facility will meet the minimum requirements for benefits established by the Director by regulation pursuant to NRS 701A.390.
(f) The financial benefits that will result to this State from the employment by the facility of the residents of this State and from capital investments by the facility in this State will exceed the loss of tax revenue that will result from the abatement.
(g) The facility is consistent with the State Plan for Economic Development developed by the Executive Director of the Office of Economic Development pursuant to subsection 2 of NRS 231.053.
2. The Director shall not approve an application for a partial abatement of the taxes imposed pursuant to chapter 361 of NRS submitted pursuant to NRS 701A.360 by a facility for the generation of electricity from geothermal resources unless the application is approved pursuant to this subsection. The board of county commissioners of a county must approve or deny the application not later than 30 days after the board receives a copy of the application. The board of county commissioners must not condition the approval of the application on a requirement that the facility for the generation of electricity from geothermal resources agree to purchase, lease or otherwise acquire in its own name or on behalf of the county any infrastructure, equipment, facilities or other property in the county that is not directly related to or otherwise necessary for the construction and operation of the facility. If the board of county commissioners does not approve or deny the application within 30 days after the board receives the application, the application shall be deemed denied.
(b) Add additional requirements that a facility must meet to qualify for a partial abatement.
4. The Director shall cooperate with the Office of Economic Development in carrying out the provisions of this section.
5. The Director shall submit to the Office of Economic Development an annual report, at such a time and containing such information as the Office may require, regarding the partial abatements granted pursuant to this section.
2. Will not impair adversely the ability of the State or a local government to pay, when due, all interest and principal on any outstanding bonds or any other obligations for which revenue from the tax from which the exemption would be granted was pledged.
Sec. 12. 1. The amendatory provisions of sections 1 to 10, inclusive, of this act do not apply to or otherwise affect any abatement of taxes or deferment of the payment of taxes approved by the Office of Economic Development or the Director of the Office of Energy before July 1, 2013.
2. The expiration of section 5 of this act by limitation pursuant to section 15 of this act does not affect any abatement of taxes approved by the Office of Economic Development before July 1, 2017.
Sec. 13. Notwithstanding the provisions of NRS 274.310, 274.320, 360.750, 361.0687, 363B.120, 374.357, 701A.210 and 701A.300 to 701A.390, inclusive, a person is not, after June 30, 2032, entitled to any abatement of taxes approved by the Office of Economic Development or the Director of the Office of Energy pursuant to those provisions on or after July 1, 2013, and before July 1, 2032.
Sec. 14. The provisions of NRS 218D.355 do not apply to this act.
(b) On July 1, 2013, for all other purposes.
2. Section 5 of this act expires by limitation on June 30, 2017.
3. Sections 3, 4, 6.5 and 7.3 to 10, inclusive, of this act expire by limitation on June 30, 2032.
AN ACT relating to education; requiring the board of trustees of each school district to report to the Department of Education on a quarterly basis the average daily attendance of pupils and the ratio of pupils per licensed teacher for certain grades in elementary school that are required to maintain prescribed pupil-teacher ratios; revising the ratios of pupils per licensed teacher for kindergarten and grades 1, 2 and 3; requiring school districts that include one or more elementary schools which exceed the prescribed pupil-teacher ratios in a quarter to request a variance from the State Board of Education for the next quarter; and providing other matters properly relating thereto.
Existing law requires the Superintendent of Public Instruction, on or before August 1, November 1, February 1 and May 1 of each year, to apportion the State Distributive School Account in the State General Fund among the 17 county school districts in amounts approximating one-fourth of their respective yearly apportionments. (NRS 387.124) Section 1 of this bill requires the board of trustees of each school district to report to the Department of Education on those same dates: (1) the average daily attendance of pupils and the ratio of pupils per licensed teacher for grades 1, 2 and 3; or (2) if the school district has an alternative class-size reduction plan approved by the State Board of Education, the average daily attendance of pupils and the ratio of pupils per licensed teacher for those grades in elementary school that are required to comply with the alternative class-size reduction plan. Section 1 also requires each school district to post the information reported to the Department on the school district’s Internet website as well as information concerning any variances from the prescribed pupil-teacher ratios granted by the State Board for an elementary school within the school district.
Existing law provides that the ratio of pupils per licensed teacher in kindergarten and grades 1, 2 and 3 must not exceed 15 to 1. (NRS 388.700) In lieu of complying with these pupil-teacher ratios, a school district in a county whose population is less than 100,000 (currently all counties other than Clark and Washoe Counties) may request approval from the State Board for a plan to reduce pupil-teacher ratios: (1) in grades 1, 2 and 3, not to exceed 22 to 1; and (2) in grades 4 and 5 or grades 4, 5 and 6, as applicable for the elementary school, not to exceed 25 to 1. (NRS 388.720) During previous sessions, the Legislature has, within the limits of available funding, appropriated money for class-size reduction in amounts that authorized pupil-teacher ratios which were higher than the statutorily prescribed ratios. Section 2 of this bill statutorily increases the prescribed ratios: (1) for kindergarten and grades 1 and 2, to 16 to 1; and (2) for grade 3, to 18 to 1. In addition, section 2 requires a school district that exceeds the ratios statutorily prescribed in any quarter of a school year to request a variance for the next quarter from the State Board. Section 2 further requires the State Board to provide a quarterly report to the Interim Finance Committee on each variance requested by a school district during the preceding quarter and, if a variance was granted, the specific justification for the variance. Finally, section 2 provides that for purposes of determining compliance with the pupil-teacher ratios, a school district must not include the count of any teachers who teach one or two specific subject areas to more than one classroom of pupils.
(a) Except as otherwise provided in paragraph (b), the average daily attendance of pupils and the ratio of pupils per licensed teacher for grades 1, 2 and 3 for each elementary school in the school district.
(b) If the State Board has approved an alternative class-size reduction plan for the school district pursuant to NRS 388.720, the average daily attendance of pupils and the ratio of pupils per licensed teacher for those grades which are required to comply with the alternative class-size reduction plan for each elementary school in the school district.
(b) An identification of each elementary school in the school district, if any, for which a variance from the prescribed pupil-teacher ratios was granted by the State Board pursuant to subsection 4 of NRS 388.700.
(b) If a plan is approved pursuant to subsection 3 of NRS 388.720, must not exceed the ratio set forth in that plan for the grade levels specified in the plan.
Ê In determining this ratio, all licensed educational personnel who teach a grade level specified in paragraph (a) or a grade level specified in a plan that is approved pursuant to subsection 3 of NRS 388.720, as applicable for the school district, must be counted except teachers of art, music, physical education or special education, teachers who teach one or two specific subject areas to more than one classroom of pupils, and counselors, librarians, administrators, deans and specialists.
2. A school district may, within the limits of any plan adopted pursuant to NRS 388.720, assign a pupil whose enrollment in a grade occurs after the last day of the first month of the school year to any existing class regardless of the number of pupils in the class [.] if the school district requests and is approved for a variance from the State Board pursuant to subsection 4.
Ê must request a variance for each such school for the next quarter of the current school year if a quarter remains in that school year or for the next quarter of the succeeding school year, as applicable, from the State Board by providing a written statement that includes the reasons for the request and the justification for exceeding the applicable prescribed ratio of pupils per class.
4. The State Board may grant to a school district a variance from the limitation on the number of pupils per class set forth in paragraph (a), (b) or (c) of subsection 3 for good cause, including the lack of available financial support specifically set aside for the reduction of pupil-teacher ratios.
5. The State Board shall, on a quarterly basis, submit a report to the Interim Finance Committee on each variance requested by a school district pursuant to subsection 4 during the preceding quarter and, if a variance was granted, an identification of each elementary school for which a variance was granted and the specific justification for the variance.
pursuant to subsection 4 during the preceding quarter and, if a variance was granted, an identification of each elementary school for which a variance was granted and the specific justification for the variance.
(a) Each variance [granted by it] requested by a school district pursuant to subsection 4 during the preceding biennium [, including] and, if a variance was granted, an identification of each elementary school for which variance was granted and the specific justification for the variance.
(b) The data reported to it by the various school districts pursuant to subsection 2 of NRS 388.710, including an explanation of that data, and the current pupil-teacher ratios per class in the grade levels specified in paragraph (a) of subsection 1 or the grade levels specified in a plan that is approved pursuant to subsection 3 of NRS 388.720, as applicable for the school district.
Ê during the current school year in the grade levels specified in paragraph (a) of subsection 1 or the grade levels specified in a plan that is approved pursuant to subsection 3 of NRS 388.720, as applicable, for each school district.
[7.] 8. The provisions of this section do not apply to a charter school or to a program of distance education provided pursuant to NRS 388.820 to 388.874, inclusive.
2. On July 1, 2013, for all other purposes.


AL - Impound - Destruction of impounded dogs and cats Ala. Code 1975 § 3-7A-8 This Alabama statute provides that all dogs, cats, and ferrets which have been impounded for lack of rabies immunization, after due notice has been given to the owner as provided in Section 3-7A-7, may be humanely destroyed and disposed of when not redeemed by the owner within seven days. The owner may redeem the animal before destruction by paying the associated costs of vaccination (if no proof of prior vaccination) and impoundment.
AL - Impound - Maintenance of pound; notice of impoundment; adoption of animals. Ala. Code 1975 § 3-7A-7 This Alabama statute provides that it is the duty of each and every county in the state to provide a suitable county pound and impounding officer for the impoundment of dogs, cats, and ferrets found running at large in violation of the provisions of this chapter. When dogs and cats are impounded and if the owner thereof is known, such owner shall be given direct notice of the impoundment of said animal or animals belonging to him; or the impounding officer may make said animal or animals available for adoption after a period of not less than seven days.
These statutes comprise California consolidated cat laws. Among the provisions include possession requirements for non-domestic cats, vaccination and impound procedures for domestic cats, and legislative policy statements about feral cats.
CA - Euthanasia - § 382.4. Succinylcholine or sucostrin; administration to dog or cat West's Ann. Cal. Penal Code § 382.4 In California, it is a misdemeanor for a person other than a licensed veterinarian, to administer succinylcholine, also known as sucostrin, to any dog or cat.
This statute prohibits the use by any person of carbon monoxide gas or an intracardiac injection of a euthanasia agent on a conscious animal to kill an animal.
The statute prohibits the killing of a newborn dog or cat whose eyes have not yet opened by any other method than by the use of chloroform vapor or by inoculation of barbiturates.
This Connecticut statute permits municipalities to adopt ordinances requiring registration of feral cat "keepers," defined as anyone who harbors or regularly feeds a feral cat. If a municipality enacts such an ordinance, the ordinance must require the keeper to sterilize the cat and have it vaccinated against rabies. The statute also enables municipalities to adopt ordinances holding cat owners and keepers responsible if their cats cause significant property damage or severe health violations.
This Connecticut law (effective 2016) states that an institute of higher education must offer for adoption by an animal adoption or animal rescue organization any cat or dog that that was subject to research or testing after the completion of any such research or testing and the dog or cat is no longer needed.
This set of Connecticut laws provides the state's dog and cat sterilization laws. Under the section, no pound is allowed to sell or give away any unspayed or unneutered dog or cat to any person unless such pound receives $45 from the person buying or adopting such dog or cat. These funds are paid quarterly by the municipality into the animal population control account established under section 22-380g. At the time of receipt of such payment, the pound shall provide a voucher, for the purpose of sterilization and vaccination benefits to the person buying or adopting such dog or cat. The chapter also provides the procedure for a veterinarian to participate in the program and the method by which he or she would be paid. Further, the law states that a town clerk may collect an additional $6 for each license issued pursuant to section 22-338 for an unspayed or unneutered dog.
This Florida law declares that it is the public policy of the state that every feasible means be used to reduce the incidence of birth of unneeded and unwanted puppies and kittens. In furtherance of this policy, provision shall be made for the sterilization of all dogs and cats sold or released for adoption from any public or private animal shelter or animal control agency by either providing sterilization by a licensed veterinarian before relinquishing custody of the animal or entering into a written agreement with the adopter or purchaser guaranteeing that sterilization will be performed within 30 days or prior to sexual maturity. All costs of sterilization pursuant to this section shall be paid by the prospective adopter unless otherwise provided for by ordinance of the local governing body or provided for by the humane society governing body.
These Kentucky statutes comprise the state's Dog Laws, which were amended significantly in 2005. Included are all vaccination, licensing, animal control provisions, and the relevant dog bite statutes. Under Section 258.235, any person may kill or seize any dog which he sees in the act of pursuing or wounding any livestock, or wounding or killing poultry, or attacking human beings, whether or not such dog bears the license tag required by the provisions of this chapter. There shall be no liability on such person in damages or otherwise for killing, injuring from an attempt to kill, or for seizing the dog. That same section also comprises the state's new strict liability law for dog bites. Under Sec. 235(4), any owner whose dog is found to have caused damage to a person, livestock, or other property shall be responsible for that damage.
The Tabby cat shall be the official cat of the Massachusetts commonwealth.
MA - Exotic Pets - Chapter 131. Inland Fisheries and Game and Other Natural Resources. M.G.L.A. 131 § 77A Massachusetts bans hybrid animals, those offspring of mating between a domestic animal and its wild counterpart, usually wolves and dogs. No individual may possess or own a hybrid as a pet.
MD - Research - § 15-101. Adoptions of dogs or cats used in research facilities MD Code, Agriculture, § 15-101 This Maryland statute provides that a research facility located in the State in which dogs or cats are used for scientific research purposes shall take reasonable steps to provide for the adoption of a dog or cat after a determination that the animal is no longer needed for research. This shall be done through a private placement process for adoption, establishing a list of animal rescues willing to take in these animals, or offering a dog or cat to the rescues.
These statutes comprise Maine's cat laws. Among the provisions include rabies vaccination requirements, stray cat procedures, and the designation of the "state cat."
This Michigan statute provides that a dealer, a county, city, village, or township operating a dog pound or animal shelter shall not sell or otherwise dispose of a dog or cat within 4 days after its acquisition. If the dog or cat has a collar, license, or other evidence of ownership, the operator of the pound or shelter shall notify the owner in writing and disposition of the animal shall not be made within 7 days from the date of mailing the notice.
This Minnesota statute provides that state dog control laws are supplemental to local provisions enacted by ordinance and shall not be construed as to modify, repeal, or prevent municipalities from prohibiting, licensing, or regulating the running at large of dogs.
This Minnesota law states that a publicly-funded higher education facility that confines dogs or cats for science, education, or research purposes and plans on euthanizing a dog or cat for other than science, education, or research purposes must first offer the dog or cat to an animal rescue organization.
Under these Missouri statutes, a license is required to operate animal boarding facilities, pet shops, pounds, dealers and commercial breeders. The canine cruelty prevention act makes it the crime of canine cruelty if the person poses a substantial risk to the health and welfare of animals in the person's custody. A violation is a misdemeanor.
This North Carolina statute provides that the Animal Control Officer shall canvass the county to determine if there are any dogs or cats not wearing the required rabies vaccination tag. If the animal is wearing an owner identification tag, or if the Animal Control Officer otherwise knows who the owner is, the Animal Control Officer shall notify the owner in writing to have the animal vaccinated against rabies and to produce the required rabies vaccination certificate within three days. If the animal is not wearing an owner identification tag and the Animal Control Officer does not otherwise know who the owner is, the Animal Control Officer may impound the animal. The duration of the impoundment of these animals shall be established by the county board of commissioners, but the duration shall not be less than 72 hours. During the impoundment period, the Animal Control Officer shall make a reasonable effort to locate the owner of the animal.
This North Dakota statute provides that the appropriate health department may promptly seize and humanely kill, impound at the owner's expense, or quarantine any animal if the state health officer has probable cause to believe the animal presents clinical symptoms of rabies or determines the animal is a threat to human life or safety due to the possible exposure of an individual to rabies.
This New Hampshire statute outlines the provisions of dog group licenses (i.e., kennel licenses).
NJ - Pet Sales - Pet Purchase Protection Act N. J. S. A. 56:8-92 to 56:8-97 This New Jersey Act protects pet purchasers who receive "defective" companion animals. A purchaser of a defective pet must have his or her pet examined by a veterinarian within 14 days of purchase to receive a refund or exchange. Alternatively, a buyer may retain the pet and be reimbursed for veterinary bills up to two times the cost of the dog or cat.