The Elko County Board of Commissioners advanced the first reading of an ordinance amending Elko County Code, Title 6, Chapter 14, to clarify and extend eligible uses of the county’s infrastructure tax funds and to set parameters for capital purchases funded from that tax.
The proposed ordinance adds a definition section (6‑14‑5) drawn from state statute language that would make capital purchases eligible when each unit acquisition cost exceeds $5,000, has an expected useful life of more than one year and is not routine maintenance. Fire and other department leaders warned the draft definition could exclude aggregate purchases — for example, sets of turnout gear, spare SCBA cylinders or fleets of radios where per‑unit cost is below the threshold but the grouped purchase is substantial. A county fire representative said grouping purchases into one capital classification was necessary so that routine but essential equipment acquisitions (300 spare cylinders, multiple radios or turnout sets) are not excluded by a per‑unit threshold.
Commissioners discussed options: remove the proposed explicit definition and instead require departmental infrastructure plans (board‑approved) that could include grouped purchases; or keep the NRS‑based per‑unit definition but add an aggregate‑purchase clause. After discussion a motion on the floor approved the first reading with these changes: remove the first two definition subsections, move the remaining definition into place, and add language stating that “50% of the remaining proceeds shall be allocated for the acquisition, establishment, construction, expansion, improvement, or equipping of facilities or agencies relating to public safety.” Commissioners also directed staff to add a definition (or policy text) that allows aggregate purchases to meet the capital threshold (example: total grouped cost exceeding $5,000). One commissioner said the board must approve and prioritize each departmental infrastructure plan to ensure transparency.
Because this was a first reading, the measure will return for a formal second reading. Commissioners discussed transparency expectations and asked departments to provide examples of eligible and ineligible purchases within their infrastructure plans so the board and public understand how the funds will be spent.
Ending: The board advanced the ordinance to a second reading with instructions to revise definitions to permit grouped/aggregate capital purchases and to explicitly reference facilities or agencies related to public safety.