Nevada Code § 244.2967

Levy of tax; accounting for proceeds of tax
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A board of county commissioners which creates
a district for a county fire department shall levy a tax for its support and
for the payment of the interest and principal on any indebtedness incurred for
its buildings or equipment, on all property within the boundaries of the
district, and shall establish a separate fund in the county treasury for the
receipt and expenditure of and accounting for the proceeds of this tax.

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