Nevada Revised Statutes 387.3289 – Board of county commissioners in certain counties to levy additional property tax for deposit in fund for capital projects
1. The board of county commissioners of a county whose population is 52,500 or more and less than 57,500 shall, in addition to any taxes levied in accordance with NRS 387.195, levy a tax at a rate of not less than 1 cent and not more than 25 cents on each $100 of assessed valuation of taxable property within the county for capital projects of a school district, including, without limitation, capital projects for schools located on qualified tribal land.
Terms Used In Nevada Revised Statutes 387.3289
- county: includes Carson City. See Nevada Revised Statutes 0.033
- population: means the number of people in a specified area as determined by the last preceding national decennial census conducted by the Bureau of the Census of the United States Department of Commerce pursuant to Section 2 of Nevada Revised Statutes 0.050
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
2. Any money collected pursuant to this section must be deposited in the county treasury for credit to the fund for capital projects established pursuant to NRS 387.328, to be held and expended in the same manner as other money deposited in that fund.
3. The rate of any tax levied pursuant to subsection 1 must not be included in the total ad valorem tax levy for the purposes of the application of the limitation in NRS 361.453.
4. As used in this section, ‘qualified tribal land’ means any real property:
(a) For which legal title is vested in, or held in trust for the benefit of, an Indian tribe or an individual Native American, and which is subject to restrictions against alienation pursuant to federal law; and
(b) Over which an Indian tribe exercises governmental power.