Nevada Revised Statutes Section 450.660 - Public Health and Safety

Tax levies; disposition of proceeds.

1. At the time of making the levy of county taxes for that year, each board of trustees shall levy a tax sufficient, together with the revenue which will result from application of the rate to the net proceeds of minerals, to raise the amount so budgeted upon any real and personal property that is subject to taxation within the boundaries of the district. Any tax levied on interstate or intercounty telephone lines, power lines and other public utility lines pursuant to this section must be based upon valuations as established by the Nevada Tax Commission pursuant to the provisions of NRS 361.315 to 361.330, inclusive.

2. When levied, the tax must be:

(a) Entered upon the assessment rolls of each county that is included within the district; and

(b) Collected in the same manner as state and county taxes.

3. When the tax is collected it must be:

(a) Placed in the treasury of the county in which the district hospital is located;

(b) Credited to the current expense fund of the district; and

(c) Used only for the purpose for which it was raised.

Last modified: February 26, 2006