NRS 376A.010 – Definitions.

As used in this chapter, unless the context otherwise requires: 1. “Open-space land” means land that is undeveloped natural landscape, including, but not limited to, ridges, stream corridors, natural shoreline, scenic areas, viewsheds, agricultural or other land devoted exclusively to open-space use and easements devoted to open-space use that are owned, controlled or leased by […]

NRS 376A.020 – Adoption of open-space plan in certain counties. [Effective through September 30, 2029.] Adoption of open-space plan in certain counties. [Effective October 1, 2029.]

1. The board of county commissioners of a county whose population is less than 700,000 may adopt an open-space plan. If an open-space plan is adopted, the plan must provide for: (a) The development and use of open-space land for a period of 20 years; (b) The financing for the acquisition of open-space land; and […]

NRS 376A.030 – Authority of board of county commissioners following adoption of open-space plan.

1. If an open-space plan is adopted pursuant to NRS 376A.020, the board of county commissioners may: (a) Operate, manage, improve and maintain as open space land, any land to which the county holds title, or to which a city within the county holds title if the governing body of the city so requests; and […]

NRS 376A.035 – Special election for NRS 376A.040, 376A.050 and 376A.070 only upon determination by board of county commissioners that emergency exists.

1. For the purposes of NRS 376A.040, 376A.050 and 376A.070, a special election may be held only if the board of county commissioners determines, by a unanimous vote, that an emergency exists. 2. The determination made by the board is conclusive unless it is shown that the board acted with fraud or a gross abuse […]

NRS 376A.040 – Imposition, payment and distribution of sales and use tax in certain counties; use of proceeds. [Effective through September 30, 2029.] Imposition, payment and distribution of sales and use tax in certain counties; use of proceeds. [Effective October 1, 2029.]

1. In addition to all other taxes imposed on the revenues from retail sales, a board of county commissioners of a county whose population is less than 700,000 may by ordinance, but not as in a case of emergency, impose a tax at the rate of up to one-quarter of 1 percent of the gross […]

NRS 376A.050 – Imposition, payment and distribution of additional sales and use tax in certain counties. [Effective through September 30, 2029.] Imposition, payment and distribution of additional sales and use tax in certain counties. [Effective October 1, 2029.]

1. Except as otherwise provided in subsection 2, in addition to all other taxes imposed on the revenues from retail sales, a board of county commissioners in each county whose population is less than 700,000 may by ordinance, but not as in a case of emergency, impose a tax at the rate of up to […]

NRS 376A.060 – Mandatory provisions of ordinance imposing sales and use tax.

Any ordinance enacted pursuant to NRS 376A.040 or 376A.050 must include: 1. Provisions substantially identical to those contained in chapter 374 of NRS, insofar as applicable. 2. A provision that all amendments to chapter 374 of NRS after the date of enactment of the ordinance, not inconsistent with the chapter, automatically become a part of […]

NRS 376A.070 – Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective through September 30, 2029.] Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective October 1, 2029.]

1. The board of county commissioners in a county whose population is less than 700,000 may levy an ad valorem tax at the rate of up to 1 cent on each $100 of assessed valuation upon all taxable property in the county after receiving the approval of a majority of the registered voters of the […]

NRS 376A.080 – Use of proceeds of tax imposed pursuant to NRS 376A.050 or 376A.070.

1. The money received from any tax imposed pursuant to NRS 376A.050 or 376A.070 and any applicable penalty or interest must be retained by the county, or remitted to a city or general improvement district in the county, and used as provided in this section. 2. The money received by a county, city or general […]