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2013 Opinions Nevada Attorney General Reports and Opinions 1 (2013)

handle is hein.sag/sagnv0107 and id is 1 raw text is: STATE OF NEVADA
OFFICE OF THE ATTORNEY GENERAL
100 North Carson Street
Carson City, Nevada 89701-4717

CATHERINE CORTEZ MASTO
Attorney Gen eral

KEITH G. MUNRO
Assistant Attorney General
GREGORY M. SMITH
Chief of Staff

March 26, 2013

OPINION NO. 2013-01

TAXATION: LOCAL GOVERNMENT; FINAN-
CIAL EMERGENCY: The Department of
Taxation, in response to the finding a local
government is experiencing  a  severe
financial emergency, does not have the
authority to suspend, break, or alter collective
bargaining agreements. A  property tax
increase in response to a severe financial
emergency is exempt from partial abate-
ments pursuant to NRS 361.471 et seq.

Mr. Christopher G. Nielsen, Executive Director
State of Nevada
Department of Taxation
1550 College Parkway, Suite No. 115
Carson City, NV 89706
Dear Mr. Nielsen-
You have requested an opinion from this office regarding the powers of the
Department of Taxation (Department) in the event it takes over the management of a
local government in response to a severe financial emergency.
QUESTION ONE
In a severe financial emergency, can the Department-on behalf of the local
government-suspend, break, or otherwise alter existing collective bargaining

elephone 775-684 1100 . Fax 7715-6841108 . www ag state nv us . E-mail aginfo@ag nv gov

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