1.  As used in this section:

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Terms Used In Nevada Revised Statutes 245.043

  • county: includes Carson City. See Nevada Revised Statutes 0.033
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.

(a) ’County’ includes Carson City.

(b) ’County commissioner’ includes the Mayor and supervisors of Carson City.

2.  Except as otherwise provided in subsection 5 and by any special law, the elected officers of the counties of this State are entitled to receive, for the appropriate fiscal year, annual salaries in the base amounts specified in the following table commencing on July 1 of the fiscal year. The annual salaries are in full payment for all services required by law to be performed by such officers. Except as otherwise provided by law, all fees and commissions collected by such officers in the performance of their duties must be paid into the county treasury each month without deduction of any nature.

  Except as otherwise provided in subsection 5, the annual salaries set forth in this subsection for Fiscal Year 2018-2019 are effective for that fiscal year and each fiscal year thereafter.

3.  Except as otherwise provided in subsection 5, the annual salary for county commissioners commencing on July 1 of the fiscal year is:

(a) For Fiscal Year 2015-2016, 103.00 percent;

(b) For Fiscal Year 2016-2017, 106.09 percent;

(c) For Fiscal Year 2017-2018, 109.273 percent; and

(d) For Fiscal Year 2018-2019 and each fiscal year thereafter, 112.551 percent, of the amount of the annual salary for the county commissioners of that county that was in effect on January 1, 2015.

4.  Any elected officer or county commissioner who is entitled to a salary pursuant to subsection 2 or 3 may elect not to receive any part of the salary to which he or she is entitled pursuant to subsection 2 or 3, as applicable.

5.  The increased annual salaries for all elected county officers provided for in subsections 2 and 3 for a fiscal year must not be paid in a fiscal year if the board of county commissioners determines that sufficient financial resources are not available to pay increased annual salaries in that fiscal year and the annual salaries paid for those officers in the immediately preceding fiscal year must continue to be paid. If increased annual salaries are paid in a subsequent fiscal year:

(a) Those increased annual salaries must be in the amounts provided for in subsections 2 and 3 starting with the first fiscal year in which increased salaries were not paid because sufficient financial resources were not available.

(b) An elected county officer is not entitled to any retroactive payment of the salary increase for any previous fiscal year in which increased annual salaries were not paid.