Title 34

NRS 387.1273 Creation; use of interest and income; transfer of money to State General Fund; acceptance of gifts and grants; use of money in Account. 1. The Early Childhood Literacy and Readiness Account is hereby created in the State General Fund. The Account must be administered…

NRS 387.1275 Award of grants; application to receive grant; prioritization of award of grants; Department authorized to set aside portion of funding for certain purposes. 1. The Department shall, to the extent money is available, award grants of money to school districts, sponsor…

NRS 387.1277 Department to review grants awarded; compilation of report. On or before November 1 of each year, the Department shall: 1. Review all grants awarded pursuant to NRS 387.1275 during the immediately preceding year; 2. Compile a report for the immediately preceding year…

NRS 387.170 County school district fund: Creation; transfers. 1. There is hereby created in each county treasury a fund to be designated as the county school district fund, except as otherwise provided in subsection 2. 2. All money received by the county treasurer under the provi…

NRS 387.175 County school district fund: Composition. The county school district fund is composed of: 1. All money received from the Federal Government for the maintenance and operation of public schools. 2. Apportionments by this State as provided in NRS 387.124. 3. Any other re…

NRS 387.177 County school district buildings and sites fund: Creation; composition; expenditures. 1. There is hereby created in each county treasury or in a separate account, if established under NRS 354.603, a fund to be designated as the county school district buildings and sit…

NRS 387.180 Deposit by trustees of money collected in county school district fund or buildings and sites fund. The board of trustees of each county school district shall pay all moneys received by it for school purposes into the county treasury at the end of each month to be plac…

NRS 387.185 Distribution of money to school districts, charter schools and university schools for profoundly gifted pupils. 1. Except as otherwise provided in subsection 2 and NRS 387.528, unless the Superintendent of Public Instruction authorizes a withholding pursuant to NRS 38…

NRS 387.191 Proceeds of certain tax on revenues from rental of transient lodging to be deposited in State Education Fund. Except as otherwise provided in this section, the proceeds of the tax imposed pursuant to NRS 244.33561 and any applicable penalty or interest must be paid by…

NRS 387.195 Levy of tax for county school district; deferred use of money attributable to net proceeds of minerals. 1. Each board of county commissioners shall levy a tax of 75 cents on each $100 of assessed valuation of taxable property within the county for the support of the p…

NRS 387.205 Required and authorized uses of money in county school district fund; allocating use of money to ensure budgetary priorities are carried out. 1. Subject to the provisions of subsection 3, money on deposit in the county school district fund or in a separate account, if…

NRS 387.206 Recommended minimum expenditure by school districts, charter schools and university schools for profoundly gifted pupils for textbooks, instructional supplies, instructional software and instructional hardware. Repealed. (See chapter 491, Statutes of Nevada 2025, at p…

NRS 387.2062 Report concerning failure to comply with recommended minimum expenditure. Repealed. (See chapter 491, Statutes of Nevada 2025, at page 3238; chapter 506, Statutes of Nevada 2025, at page 3484.)

NRS 387.210 Duties of county treasurer. Except when the board of trustees of a county school district elects to establish a separate account under the provisions of NRS 354.603, each county treasurer shall: 1. Receive and hold as a special deposit all public school moneys, whethe…

NRS 387.220 Penalties for failure of county treasurer or county auditor to perform certain duties. 1. If any county treasurer or county auditor fails or neglects to perform the duties required of him or her by NRS 354.603 and 387.210, the county treasurer or county auditor shall …

NRS 387.225 Money for schools to be received and disbursed by tax collector or county treasurer without fee. No tax collector or county treasurer shall receive any fees or compensation whatever for collecting, receiving, keeping, transporting or disbursing any public school money…

NRS 387.300 Budgets: Preparation. Boards of trustees of county school districts shall prepare budgets of the amounts of money estimated to be necessary to pay the expenses of conducting the public business of the school districts as provided in chapter 354 of NRS. [149:32:1956]—(…

NRS 387.301 Budgets: Establishment of criteria for determining budgetary priorities directed at improving pupil achievement and classroom instruction; use of criteria. 1. Within the limits prescribed by law, the board of trustees of each school district shall establish criteria f…

NRS 387.303 Budgets: Annual reports by school districts; compilation of reports; biennial budget request for State Education Fund. 1. Each year, on or before the Friday of the first week in January that contains 5 business days, the board of trustees of each school district shall…

NRS 387.3035 Duties of Department: Determination of apportionment of state school money; development of uniform system of budgeting and accounting; continuing study of state school finance; preparation of biennial budgets. The Department shall: 1. Determine the apportionment of a…

NRS 387.3037 Duties of Department: Investigation of claims against school funds and accounts. The Department shall: 1. Investigate any claim against any school fund or an account established under NRS 354.603, 388A.411 or 388C.260, as applicable, whenever a written protest agains…

NRS 387.3039 Duties of Department: Inspections of record books and accounts. The Department shall: 1. Inspect the record books and accounts of boards of trustees, governing bodies of charter schools and governing bodies of university schools for profoundly gifted pupils and enfor…

NRS 387.304 Duties of Department: Annual audit of count of pupils; review of audits and budgets of school districts; consultation with school districts in preparation of biennial budgetary request; training for school district financial officers. The Department shall: 1. Conduct …

NRS 387.3045 Report of decline in ending balance of general fund of school district. If the ending balance of the general fund of a school district has declined for 3 consecutive years, the school district shall submit to the Committee on Local Government Finance created pursuant…

NRS 387.305 Medium-term obligations. A medium-term obligation for the purpose of meeting a great necessity may be authorized by the board of trustees of a school district in the manner provided in chapter 350 of NRS. [150:32:1956]—(NRS A 1973, 18; 1995, 1827)

NRS 387.310 Order for payment of money; procedures for approval of orders and signing of cumulative voucher sheets; issuance of warrants; limitations; cancellation. 1. Except as otherwise provided by the board of trustees, the clerk of the board shall draw all orders for the paym…

NRS 387.315 Statements of purpose and invoices to accompany orders; liability of trustees. 1. Every order drawn by the clerk of the board of trustees of a school district must be accompanied by an itemized statement of the purpose or purposes for which the order is issued, and a …

NRS 387.317 Rejection of order by county auditor; return of order with endorsed statement for rejection. If a county auditor refuses to allow any order of the board of trustees for the payment of school district moneys, in whole or in part, the county auditor shall immediately re…

NRS 387.319 Authorized travel by trustee: Payment of travel and subsistence; claims. 1. Any travel by trustees of the school district, other than as provided for in NRS 386.290, required for the transaction of official business of the school district shall first be authorized by …

NRS 387.320 Quarterly publication of expenditures of school district. During each quarter of each school year, the clerk of the board of trustees of a county school district shall cause to be published on the Internet website of the county school district a list of expenditures o…

NRS 387.325 Limitation of actions on bills incurred by trustees. No action can be maintained against any board of trustees upon any bill not presented for payment to the board of trustees within 6 months of the time when the bill was incurred. [154:32:1956] FINANCING OF CONSTRUCT…

NRS 387.328 Establishment; purposes; accumulation of money for specified period; source; reversion prohibited; pledge of proceeds for payment on bonds. 1. The board of trustees of each school district shall establish a fund for capital projects for the purposes set forth in subse…

NRS 387.3285 Tax for fund for capital projects: Levy; contents of ballot question; deposit of money; special election. 1. Upon the approval of a majority of the registered voters of a county voting upon the question at a general or special election, the board of county commission…

NRS 387.3286 Tax for fund for capital projects: Forms for submission of ballot question; examples. 1. The Committee on Local Government Finance shall annually provide to each county clerk and district attorney: (a) Forms for submitting a ballot question to the registered voters o…

NRS 387.3287 Tax for account for replacement of capital assets or construction of new buildings for schools to accommodate community growth. 1. Except as otherwise provided in subsections 4 and 5, upon the approval of a majority of the registered voters of a county voting upon th…

NRS 387.3288 Authorization for board of county commissioners in certain counties to levy additional property tax for deposit in fund for capital projects; deadline prescribed. 1. On or before January 1, 2014, the board of county commissioners of each county whose population is 10…

NRS 387.3289 Board of county commissioners in certain counties to levy additional property tax for deposit in fund for capital projects. 1. The board of county commissioners of a county whose population is 52,500 or more and less than 57,500 shall, in addition to any taxes levied…

NRS 387.329 Definitions. As used in NRS 387.331: 1. “Apartment house” means a building arranged in several suites of connecting rooms, each suite designed for independent housekeeping, but with certain typical mechanical conveniences, such as air-conditioning, heat, light or elev…

NRS 387.331 Imposition of tax in certain school districts whose population is less than 100,000; limitation on amount; deposit of proceeds. 1. The tax on residential construction authorized by this section is a specified amount which must be the same for each: (a) Lot for a mobil…

NRS 387.332 Duty of Nevada Tax Commission to review need for tax. The Nevada Tax Commission shall, every 4 years after it has approved the imposition of a tax on residential construction in a particular county or area of a county, review the need for the tax under the circumstanc…

NRS 387.3322 Public Schools Overcrowding and Repair Needs Committees: Establishment; appointment; filling of vacancies; meetings; quorum; administrative support. [Expired by limitation. (See chapter 425, Statutes of Nevada 2015, at page 2447.)] 1. The board of trustees of a schoo…

NRS 387.3324 Public Schools Overcrowding and Repair Needs Committee to prepare recommendations for imposition of taxes and submit recommendations to board of county commissioners; submission of question to voters; imposition of recommended tax. 1. If a Public Schools Overcrowding…

NRS 387.3326 Imposition of tax upon approval of voters. 1. Upon approval of the registered voters of a county voting on a question presented to the voters pursuant to NRS 387.3324 recommending the imposition of a tax on the gross receipts from the rental of transient lodging, in …

NRS 387.3328 Deposit and use of proceeds of tax. The proceeds of any tax or taxes imposed pursuant to NRS 387.3324 and 387.3326: 1. Must be deposited in the school district’s fund for capital projects established pursuant to NRS 387.328, to be held and, except as otherwise provid…

NRS 387.333 Creation; acceptance of gifts and grants; investment; payment of claims. 1. The Fund to Assist School Districts in Financing Capital Improvements is hereby created in the State Treasury, to be administered by the Director of the Office of Finance. All money received a…

NRS 387.3335 Application for grant; proof of emergency conditions; determinations by Department of Taxation and State Public Works Division; approval by State Board of Examiners; awards of grants. 1. The board of trustees of a school district may apply to the Director of the Offi…