NRS 266.605
Levy and collection of taxes.

1.

The city council shall annually, at the time prescribed by law for levying taxes for state and county purposes, levy a tax not exceeding 3 percent upon the assessed value of all real estate and personal property within the city made taxable by law, and the tax so levied must be collected at the same time and in the same manner and by the same officers, exercising the same functions, as prescribed and provided in the revenue laws of this State for collection of state and county taxes. The revenue laws of this State shall, in every respect not inconsistent with the provisions of this chapter, be deemed applicable to the levying, assessing and collecting of the city taxes. In the matter of the equalization of assessments, the rights of the city and the rights of the inhabitants of the city must be protected in the same manner and to the same extent by the action of the county board of equalization as are the State and county.

2.

Whenever or wherever practicable and expedient, all forms and blanks used in levying, assessing and collecting the state and county revenues must, with such alterations or additions as may be necessary, be used in levying, assessing and collecting the revenue of the city.

3.

The city council shall enact all such ordinances as it may deem necessary and not inconsistent with this chapter and the laws of this State, for the prompt, convenient and economical collecting of the city revenue.

Source: Section 266.605 — Levy and collection of taxes., https://www.­leg.­state.­nv.­us/NRS/NRS-266.­html#NRS266Sec605.

266.005
Inapplicability to certain cities. 266.007
Special election may be held upon determination by city council that emergency exists. 266.010
Home rule granted 266.015
Municipal government vested in mayor and city council. 266.016
Definitions. 266.017
Area suitable for incorporation. 266.018
Notice to incorporate: Filing 266.019
Petition for incorporation: Contents 266.021
Petition for incorporation: Information 266.022
Petition for incorporation: Invalidation of signatures 266.023
Verification of signatures 266.024
Amendment of petition 266.026
Determination of sufficiency of petition 266.027
Public hearing on petition and report of Committee on Local Government Finance. 266.028
Record of public hearing 266.029
Opinion of board of county commissioners on advisability of incorporation and feasibility of proposed city 266.031
Withdrawal of petition. 266.032
Form and contents of ballot. 266.033
Canvass of votes 266.034
Liability for costs of incorporation. 266.036
Election of officers of city 266.037
Limitations on circulation of petition for incorporation. 266.038
Candidate for elective office of newly created city. 266.039
Articles of incorporation. 266.041
Powers of elected officers before incorporation becomes effective. 266.042
Effective date of incorporation 266.043
County entitled to receive taxes from city between notice of results of election and effective date of incorporation 266.044
Apportionment of county’s fixed assets located within city. 266.045
Bonds of first elected officers. 266.050
Specially chartered city may surrender charter and become organized under this chapter: Procedure. 266.055
Categorization of cities by population. 266.060
Attainment of higher population category 266.066
Judicial proceedings: Judicial notice of change in population category and organization of city and ordinances, rules, resolutions and regulations of city council 266.070
Vested rights on incorporation or change in population category 266.075
Existing ordinances and resolutions remain effective on organization or change in population category 266.080
Officers continue in office on organization or change in population category 266.085
City is municipal corporation 266.095
Number 266.105
Power of city council to pass ordinances, resolutions and orders and provide fines or penalties for enforcement of ordinances. 266.110
Enactment of ordinance: Subject 266.115
Enactment of ordinance: Style 266.118
Ordinance relating to criminal offense: City clerk to mail copy to court administrator. 266.165
Chief executive is mayor. 266.170
Qualifications. 266.175
Election. 266.180
Vacancy filled by city council. 266.185
Mayor pro tem. 266.190
General duties. 266.200
Mayor is presiding officer of city council 266.215
Qualifications of city council members. 266.220
Election and number of council members. 266.225
Vacancy in office of council member filled by mayor and council 266.230
Limitation on council member’s appointment to office created or which had salary increased while he or she was member of council. 266.235
Quorum. 266.240
Rules 266.245
Meetings: Frequency, time and place of holding 266.250
Meetings to be public 266.255
Deferment of final action on committee’s report. 266.260
Manner and details for exercise of powers of city council may be provided by ordinance. 266.261
Public works: General powers of city council. 266.0261
Request for report from Committee on Local Government Finance 266.0262
Review of petition by planning agencies and local governments. 266.0263
Estimated fiscal effect of incorporation: Statement by Department of Taxation 266.263
Public works: City’s powers subordinate to powers of regional planning agency. 266.0264
Determination by Committee on Local Government Finance that proposed area is unsuitable for incorporation. 266.0265
Judicial review of determination that proposed area is unsuitable for incorporation. 266.265
City’s property: General powers of city council 266.267
Requirements for sale or lease of real property owned by city. 266.270
Condemnation of property for public uses. 266.275
Streets, sidewalks, parks and public grounds. 266.277
Traffic and parking. 266.280
Parking meters 266.285
Provision of utilities. 266.0285
Factors for consideration in determining advisability of incorporation and feasibility of proposed city. 266.290
Acquisition or establishment of municipal utility: Procedure. 266.293
Provision of services by municipal utility to real property not to be conditioned upon annexation of property. 266.295
Railroads and railways. 266.300
Franchises for certain public purposes. 266.310
Fire department 266.316
Acquisition, maintenance and abolishment of cemeteries. 266.321
Police ordinances: Enactment and enforcement 266.323
Employment of security officers. 266.0325
Sample ballot: Distribution 266.325
Control of animals and poultry 266.330
Public health. 266.335
Nuisances: Abatement, prevention and removal 266.0335
Preparation of legal description of incorporated city. 266.342
“Trunk line” defined. 266.344
Imposition in certain cities 266.346
Establishment of advisory committee to develop plan to enhance telephone system for reporting emergency 266.348
Recovering cost of collection. 266.355
Power of city council to regulate and license. 266.358
Payment of child support: Statement by applicant for license, permit or certificate 266.362
Suspension of license, certificate or permit for failure to pay child support or comply with certain subpoenas or warrants 266.368
Application for license, permit or certificate must include social security number of applicant. 266.386
Resolution proposing sale or lease of system 266.390
Officers and offices: General powers of council. 266.395
Appointment of officers by mayor. 266.400
Eligibility for office 266.405
Election or appointment of certain city officers 266.410
Officers of cities of population categories one and two to hold only one office 266.415
Appointed officers serve at pleasure of mayor and city council 266.420
Oath and bond. 266.425
Bonds filed with clerk 266.430
Nonfeasance, misfeasance or malfeasance 266.435
Delivery of property to successor 266.0445
Assessment and taxation of certain property to pay for indebtedness of county. 266.450
Compensation 266.455
Deputies: Appointment 266.460
Duties of officers may be defined by ordinance. 266.465
Qualifications. 266.470
Duties. 266.475
Employment of counsel to assist city attorney. 266.480
Duties. 266.490
Duties. 266.500
Duties. 266.505
Payment of warrants. 266.510
Receipt for payment. 266.515
Deposit of city’s money in bank, credit union, savings and loan association or savings bank 266.520
Treasurer’s report: Contents. 266.525
Money from special assessment kept as special fund 266.530
Appointment 266.550
Powers and jurisdiction: Same as justice court 266.555
Jurisdiction. 266.565
Pleadings 266.570
Contempt. 266.585
Reports and payments by municipal judge. 266.590
Fines and penalties: Commitment 266.595
Appeals. 266.600
General powers of city council. 266.605
Levy and collection of taxes. 266.610
Apportionment of money from road fund by county commissioners. 266.615
Ordinances to carry out revenue laws. 266.620
Payment of fines, forfeitures and other money into city treasury. 266.660
Costs of municipal capital improvements to be paid from proper fund, including proceeds from bonds. 266.775
Petition for disincorporation 266.780
Judgment of disincorporation. 266.785
Creation of unincorporated town on disincorporation: Procedure. 266.790
Procedure for completion of unfinished business of court. 266.795
Judgment disincorporating city: Duties of clerk of district court 266.3861
Appointment of appraisers. 266.3862
Negotiation with qualified lessees. 266.3863
Measure and explanation to be drafted by city attorney. 266.3864
Registration of voters for special election 266.3865
Notice of special election: Publication 266.3866
Powers and duties of county clerk at special election 266.3867
Sale of system: Advertisement
Last Updated

Feb. 5, 2021

§ 266.605’s source at nv​.us