Nevada Code § 541.170

Board to fix rate of levy under class A; maximum rate; certification to county commissioners
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To
levy and collect taxes under class A as herein provided, the board shall in
each year determine the amount of money necessary to be raised by taxation,
taking into consideration other sources of revenue of the district, and shall
fix a rate of levy which, when levied upon every $100 of assessed valuation of
property within the district, and with other revenues, will raise the amount
required by the district to supply funds for paying expenses of organization,
for surveys and plans, paying the cost of construction, operating and
maintaining the works of the district; but the rate shall not exceed 5 cents on
$100, prior to the commencement of construction of the works, and thereafter
shall not exceed 10 cents on $100, of assessed valuation of the property within
the district. The board shall, between March 1 and March 15 of each year,
certify to the board of county commissioners of each county within the district
or having a portion of its territory within the district the rate so fixed with
directions that at the time and in the manner required by law for levying of
taxes for county purposes such board of county commissioners shall levy such
tax upon the assessed valuation of all property within the district, in
addition to such other taxes as may be levied by such board of county
commissioners at the rate so fixed and determined.

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