Nev. Rev. Stat. § 474.190 (2026)
Preparation of annual budget; limitation on tax levy
1. Subject to the provisions of subsection 3, the board of directors of each county fire protection district shall prepare annual budgets in accordance with NRS 354.470 to 354.626, inclusive.
2. The budget of a district must be based on estimates of the amount of money that will be needed to defray the expenses of the district and to meet unforeseen emergencies and the amount of a fire protection tax sufficient, together with the revenue which will result from application of the rate to the net proceeds of minerals, to raise such sums.
3. The amount of money to be raised for the purpose of establishing, equipping and maintaining the district with fire-fighting facilities must not in any 1 year exceed 1 percent of the assessed value of the property described in NRS 474.200 and any net proceeds of minerals derived from within the boundaries of the district.
[Part 10:121:1937; 1931 NCL § 1929.10]—(NRS A 1965, 310, 749; 1969, 892; 2007, 1304; 2011, 2731; 2013, 3140)