Nevada Revised Statutes Section 450.240 - Public Health and Safety

Management of county hospital by board; levy of tax for maintenance and operation.

1. In all counties where a tax for the establishment and maintenance of a public hospital has been authorized by a majority of the voters voting for a bond issue in accordance with law, the supervision, management, government and control of the county hospital vests in and must be exercised by the board of hospital trustees for the county public hospital, and the institution must thereafter be operated by the board of hospital trustees.

2. Annually, upon the request of the board of hospital trustees, the board of county commissioners may levy a tax for the maintenance and operation of the county public hospital, excluding the establishment, maintenance or operation of any facility located outside the county or counties where the county hospital is established.

3. The resolution adopted by the board of county commissioners imposing a tax levy for a county public hospital must state:

(a) The portion of the levy which is necessary to retire hospital bonds and any other outstanding hospital securities, and to pay interest thereon;

(b) The portion of the levy which is necessary to pay for the care of indigent patients; and

(c) The portion of the levy which is necessary to pay for the cost of new equipment, replacement of old equipment and other improvements to the hospital not covered by specific bond issues or other securities and not included in the cost of care of indigent patients as provided in paragraph (b). The cost must be prorated to the county in accordance with the number of patient days of care of county patients.

4. The board of county commissioners may not levy a tax for the care of indigents in the county public hospital as a hospital expense unless the levy and its justification are included in the budget for the hospital fund submitted to the Department of Taxation as provided by law.

Last modified: February 26, 2006