Nevada Code § 474.300

Levy and collection of tax; use of tax for principal and interest
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1. In any county fire protection district
availing itself of the privileges of this section and NRS 474.220 and 474.310 , the board of directors of the
district annually shall determine the tax necessary for the payment of interest
and principal of such bonds.
2. The amount of the tax must be certified
to the boards of county commissioners of the counties in which any portion of
the district is located, and the board of county commissioners shall, at the
time of making the levy of county taxes for that year, levy the tax certified
upon all the real property, together with the improvements thereon, in the
district.
3. When levied, the tax must be entered on
the assessment rolls and collected in the same manner as state and county
taxes.
4. When the tax is collected, it must be
placed in the treasury of the county in which the greater portion of the
district is located in a special fund for the payment of principal and interest
of the bonds. Payments therefrom must be made according to the terms of the
bonds.

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