Nevada Code § 269.115

Power of county commissioners to levy taxes
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1. Except as provided in subsection 2, the
boards of county commissioners shall levy a tax, not exceeding 1.5 percent per
annum, upon the assessed value of all real and personal property situated in
any unincorporated town in their respective counties, made taxable by law for
state and county purposes.
2. In addition to the taxes levied in
accordance with the provisions of subsection 1, each board of county
commissioners shall levy a tax for the payment of interest and redemption of
outstanding bonds of the unincorporated town issued pursuant to the provisions
of NRS 269.400 to 269.470 , inclusive.

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