Nevada Revised Statutes 332.015 – ‘Local government’ defined
1. For the purpose of this chapter, unless the context otherwise requires, ‘local government’ means:
(a) Every political subdivision or other entity which has the right to levy or receive money from ad valorem taxes or other taxes or from any mandatory assessments, including counties, cities, towns, school districts and other districts organized pursuant to chapters 244, 318, 318A, 379, 450, 474, 539, 541, 543 and 555 of NRS.
(b) The Las Vegas Valley Water District created pursuant to the provisions of chapter 167, Statutes of Nevada 1947, as amended.
(c) County fair and recreation boards and convention authorities created pursuant to the provisions of NRS 244A.597 to 244A.655, inclusive.
(d) District boards of health created pursuant to the provisions of NRS 439.362 or 439.370.
(e) A metropolitan police department created pursuant to the provisions of NRS 280.110.
2. The term does not include the Nevada Rural Housing Authority.