NRS 318.119
Public cemeteries.
1.
Maintain a cemetery for the use of all inhabitants of the district, and for that purpose shall be capable of holding title to property in trust for the district.2.
Levy annually, except for the payment of any outstanding general obligation bonds of the district, a general (ad valorem) property tax of not exceeding 2 mills on each dollar of assessed valuation of taxable property, for purposes pertaining to the basic purpose stated in this section.3.
Levy annually such a tax fully sufficient to pay the principal of, interest on and any prior redemption premium due in connection with any outstanding general obligation bonds pertaining to the basic purpose stated in this section.4.
The district shall not have the power in connection with the basic power stated in this section to:(a)
Levy special assessments; or(b)
Borrow money which loan is evidenced by the issuance of any revenue bonds, special assessment bonds or other special obligations of the district.
Source:
Section 318.119 — Public cemeteries., https://www.leg.state.nv.us/NRS/NRS-318.html#NRS318Sec119
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