Nevada Revised Statutes Section 376A.035 - Revenue and Taxation

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 of discretion. An action to challenge the determination made by the board must be commenced within 15 days after the board’s determination is final.

3. As used in this section, “emergency” means any unexpected occurrence or combination of occurrences which requires immediate action by the board to prevent or mitigate a substantial financial loss to the county or to enable the board to provide an essential service to the residents of the county.

Last modified: February 27, 2006