§ 19.05.080. Residential construction tax—Park revenue management districts—Creation, boundary changes and continuing study.
(a) There are created within the unincorporated urban areas of Clark County six park revenue management districts, the boundaries of which are designated on a map of Clark County attached to the ordinance codified in this section as Exhibit A and incorporated herein by reference thereto. There are created in the unincorporated rural areas of Clark County nine park revenue management districts, the boundaries of which shall be coterminous with the boundaries of the individual rural unincorporated towns, as nearly as is practicable, which are designated on a map of Clark County attached to the ordinance codified in this section as Exhibit B and incorporated herein by reference thereto. Furthermore, there is created a park revenue management district which shall comprise all unincorporated areas of Clark County situated outside of the established urban park revenue management districts and not within the legally established boundaries of any rural unincorporated town.
(b)
Whenever park revenue management district boundaries are amended or altered, residential construction tax collected under previous districts shall be redistributed into the new districts for expenditure, as nearly as is practicable and feasible, for the benefit of the immediate area from which they were collected. Residential construction tax collected within a particular district shall be expended for the acquisition, improvement and expansion of neighborhood parks or the installation of facilities in the existing or neighborhood parks within such district pursuant to the adequate public service standards contained in the parks and open space plan. It is the intent of the board of county commissioners to ensure equitable park distribution throughout the various park revenue management districts as determined by population trends and continuing study.
(c)
The department of parks and recreation, in cooperation with the department of comprehensive planning is directed to conduct a continuing study of population trends and concentrations, as well as of neighborhood development throughout the unincorporated areas of Clark County and shall, at least once every two years, submit recommendations to the board of county commissioners, based on such study, suggesting any changes, either in number of boundary locations, which may be necessary to ensure that money collected from the residential construction tax is expended, as nearly as is practicable and feasible, for the benefit of the immediate area from which they were collected. The report shall establish management districts and procedures for the administration of this chapter and the formulation of the parks capital improvement program.
(d)
The board of county commissioners shall consider the recommendations of the department of parks and recreation, and department of comprehensive planning required by subsection (c) of this section in determining whether any amendment to subsection (a) of this section is required. If the board of county commissioners determines that amendment to subsection (a) of this section is required, it shall consider the recommendations of the department of parks and recreation, and the department of comprehensive planning in adopting such amendment.
(Ord. 3503 § 12, 2007: Ord. 3085 § 34, 2004: Ord. 3000 § 12, 2003: Ord. 1958 § 1, 1997; Ord. 1820 § 1, 1992; Ord. 1360 § 1 (part), 1992)
(Ord. No. 3826, § 3, 11-4-2009)