WEST WENDOVER, Nev. — A Nevada legislative subcommittee gave the official nod Friday that they are willing to work on Wendover annexation, but there are some hefty strings attached — strings that could drag down any chance of merging the two cities.

In its second, and final, public hearing on the annexation of Wendover, Utah, into Nevada, thus merging the two long-divided cities of Wendover and West Wendover, the Nevada legislative subcommittee formed to study the annexation voted to recommend that the Nevada Legislature pass a bill urging Congress to authorize the proposed annexation. Any change in a state's border must be approved by Congress.

For years, West Wendover has thrived under a lucrative gambling industry in Nevada, which has generated tax revenue for city services and better schools. Meanwhile, just footsteps away, Wendover, Utah, has decayed with almost no business tax base.

Residents in both cities have voted to annex Wendover into Nevada, saying they are one community that has been divided for too long.

However, Nevada officials have a long list of conditions before any deal can be struck. Among major concerns is the major debt that exists in Wendover for the local airport and schools.

An audit by Nevada state officials on Wendover's debts and liabilities gave a glimpse into how much it will cost to move the Utah city into their state. According to the audit, Nevada would face more than $27 million in debt and other expenses. The costs include $1.8 million in debt for the Wendover Airport, $5 million in operating losses from the same airport, $2 million in debt from the Tooele County School District and an additional $18 million in inheriting two schools, 18 teachers and hundreds of new students. State officials say those numbers also figure in any revenue generated.

State, county and city officials from the Nevada side made it clear that they do not want the financial burden. In front of both Nevada and Utah officials, the legislative committee voted to demand that Utah offer Wendover for annexation free and clear of all debt.

"Who's going to pick up the tab on this?" asked Elko County Commission Chairman Mike Nannini, who added that the federal government should pitch in funds to aid annexation costs.

Issues of moving police officers, firefighters and teachers into Nevada's system, including pension plans, were also brought up.

"I just think we're looking at the tip of the iceberg here when we're looking at all the issues," said Nevada State Assemblyman John Carpenter. "There are just a myriad of questions that have to be answered here."