Nevada Code § 450.240

1. In all counties where a tax for the
establishment and maintenance of a public hospital has been authorized by a
majority of the voters voting for a bond issue in accordance with law, the
supervision, management, government and control of the county hospital vests in
and must be exercised by the board of hospital trustees for the county public
hospital, and the institution must thereafter be operated by the board of
hospital trustees.
2. Annually, upon the request of the board
of hospital trustees, the board of county commissioners may levy a tax for the
maintenance and operation of the county public hospital, excluding the
establishment, maintenance or operation of any facility located outside the
county or counties where the county hospital is established.
3. The resolution adopted by the board of
county commissioners imposing a tax levy for a county public hospital must
state:
(a) The portion of the levy which is necessary to
retire hospital bonds and any other outstanding hospital securities, and to pay
interest thereon;
(b) The portion of the levy which is necessary to
pay for the care of indigent patients; and
(c) The portion of the levy which is necessary to
pay for the cost of new equipment, replacement of old equipment and other
improvements to the hospital not covered by specific bond issues or other
securities and not included in the cost of care of indigent patients as
provided in paragraph (b). The cost must be prorated to the county in
accordance with the number of patient days of care of county patients.
4. The board of county commissioners may
not levy a tax for the care of indigents in the county public hospital as a
hospital expense unless the levy and its justification are included in the
budget for the hospital fund submitted to the Department of Taxation as
provided by law.

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