Title 20

NRS 244A.7648 Engagement of auditor to analyze or audit surcharge. 1. Except as otherwise provided in subsection 3, if a surcharge is imposed in a county pursuant to NRS 244A.7643, the board of county commissioners of that county may, as part of its review of the 5-year master pl…

NRS 244A.765 Definitions. As used in NRS 244A.765 to 244A.777, inclusive, unless the context otherwise requires: 1. “Board” means the board of county commissioners. 2. “District” means a taxing district created to establish a system to provide a telephone number to be used in an …

NRS 244A.767 Creation of taxing district in county whose population is 700,000 or more; boundaries of district; delegation of operation of system to metropolitan police department. 1. The board in any county whose population is 700,000 or more, shall, by ordinance, create a taxin…

NRS 244A.768 Creation of taxing district in county whose population is less than 700,000; boundaries of district; delegation of operation of system to metropolitan police department. 1. The board in any county whose population is less than 700,000 may submit to the voters of that…

NRS 244A.769 Features of system. The system may include: 1. The automatic tracing of the telephone number and location from which a telephone call is made and the transmission of that number or location to the answering location of the system; and 2. Any other feature which enabl…

NRS 244A.771 System to use 911 as primary telephone number; secondary number. The system shall use 911 as the primary emergency telephone number. The board or the metropolitan police department, if the operation of the system has been delegated to it, may establish a second telep…

NRS 244A.773 Tax levy: Approval of voters; exemption from limitation. The board shall, upon the approval of the voters of the county pursuant to NRS 244A.767 and 244A.768, levy and collect, from year to year, a tax ad valorem on all taxable property in the district. The district …

NRS 244A.775 Determination of rate of tax levy. 1. The board shall determine annually the amount of money necessary to pay the costs of acquiring, operating and maintaining the system and shall fix a rate, not greater than one-half cent per $100 of assessed valuation unless a dif…

NRS 244A.777 Collection of taxes; tax constitutes lien. 1. Any officer charged with the duty of collecting taxes shall collect the taxes levied pursuant to NRS 244A.775 at the same time and in the same manner, and with like interest and penalties, as other taxes are collected. Wh…

NRS 244A.785 Creation in certain counties; boundaries. 1. The board of county commissioners of a county whose population is 700,000 or more may, by ordinance, create one or more districts within the unincorporated area of the county for the support of public parks. Such a distric…

NRS 244A.787 Board of county commissioners ex officio governing body; powers; meetings; employees. 1. The board of county commissioners is ex officio the governing body of a district for the support of public parks and may: (a) Maintain or establish public parks within it; (b) Em…

NRS 244A.789 Budget of district; submission to voters of proposal to issue bonds or levy tax. 1. The budget of a district for the support of public parks must comply with the provisions of NRS 354.470 to 354.626, inclusive, but need not be separately prepared and may be included …

NRS 244A.800 Definitions. As used in NRS 244A.800 to 244A.830, inclusive: 1. “Department” means the Department of Taxation. 2. “Minor league baseball stadium project” has the meaning ascribed to it in NRS 244A.0344. (Added to NRS by 2003, 2927)

NRS 244A.810 Fee: Imposition in certain counties; amount; exception; use of proceeds; limitation on repeal or modification of authorizing ordinance. 1. Except as otherwise provided in subsection 2, the board of county commissioners of a county whose population is 100,000 or more …

NRS 244A.820 Contract with Department for collection and administration of fee. 1. Any ordinance adopted pursuant to NRS 244A.810 must include a provision requiring the board of county commissioners to enter into a contract before the effective date of the ordinance with the Depa…

NRS 244A.830 Stadium authority: Creation; members; duties. 1. A board of county commissioners that adopts an ordinance imposing a fee pursuant to NRS 244A.810 shall create a stadium authority to assist in the operation of the minor league baseball stadium project. The stadium aut…

NRS 244A.850 “Department” defined. As used in this section and NRS 244A.860 and 244A.870, “Department” means the Department of Taxation. (Added to NRS by 2003, 20th Special Session, 294)

NRS 244A.860 Imposition of fee in certain counties; amount of fee; exception; use of proceeds of fee; cooperative agreements with other governmental entities to operate center; delegation of responsibilities of governmental entity to nonprofit organization; limitation on repeal o…

NRS 244A.870 Contract with Department for collection and administration of fee. 1. Any ordinance adopted pursuant to NRS 244A.860 must include a provision requiring the board of county commissioners to enter into a contract before the effective date of the ordinance with the Depa…

NRS 244A.900 “Hotel” defined. As used in this section and NRS 244A.910 and 244A.920, unless the context otherwise requires, “hotel” means a building occupied or intended to be occupied for compensation, as the temporary residence for transient guests, primarily persons who have r…

NRS 244A.910 Creation of district; imposition and collection of surcharge; limitations on use of surcharge. 1. In a county in which is located a city that has created a district and imposed a surcharge pursuant to NRS 268.798, there is hereby: (a) Created a district for the promo…

NRS 244A.920 Duties of county fair and recreation board; strategic plan for promotion of tourism; reports. 1. A county fair and recreation board that collects any proceeds of the surcharges imposed by NRS 244A.910, 268.7985 or 268.7987: (a) Shall create an account administered by…