Nevada Code § 450.425

Board of county commissioners may levy ad valorem tax to pay cost of services rendered at hospital to certain persons admitted for emergency treatment
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1. The board of county commissioners of a
county in which a county hospital is established may, upon approval by a
majority of the voters voting on the question in an election held throughout
the county, levy an ad valorem tax of not more than 2.5 cents on each $100 of
assessed valuation upon all taxable property in the county, to pay the cost of
services rendered in the county by the hospital pursuant to subsection 3 of NRS 450.420 . The approval required by this
subsection may be requested at any primary or general election.
2. Any tax imposed pursuant to this
section is in addition to the taxes imposed pursuant to NRS 428.050 , 428.185 and 428.285 . The proceeds of any tax levied
pursuant to this section are exempt from the limitations imposed by NRS 354.59811 , 428.050 and 428.285 and must be excluded in determining
the maximum rate of tax authorized by those sections.

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