NRS 354.474
Applicability to local governments

  • “local government” defined.

1.

Except as otherwise provided in subsections 2 and 3, the provisions of NRS 354.470 to 354.626, inclusive, apply to all local governments. For the purpose of NRS 354.470 to 354.626, inclusive:

(a)

“Local government” means every political subdivision or other entity which has the right to levy or receive money from ad valorem or other taxes or any mandatory assessments, and includes, without limitation, counties, cities, towns, boards, school districts and other districts organized pursuant to chapters 244A, 318, 318A and 379 of NRS, NRS 450.550 to 450.750, inclusive, and chapters 474, 541, 543 and 555 of NRS, and any agency or department of a county or city which prepares a budget separate from that of the parent political subdivision.

(b)

“Local government” includes:

(1)

The Nevada Rural Housing Authority for the purpose of loans of money from a local government in a county whose population is less than 100,000 to the Nevada Rural Housing Authority in accordance with NRS 354.6118. The term does not include the Nevada Rural Housing Authority for any other purpose.

(2)

A regional authority formed pursuant to NRS 315.7805 but, except as otherwise provided in subparagraph (1), does not include any other housing authority created by or pursuant to chapter 315 of NRS.

2.

An irrigation district organized pursuant to chapter 539 of NRS shall fix rates and levy assessments as provided in NRS 539.667 to 539.683, inclusive. The levy of such assessments and the posting and publication of claims and annual financial statements as required by chapter 539 of NRS shall be deemed compliance with the budgeting, filing and publication requirements of NRS 354.470 to 354.626, inclusive, but any such irrigation district which levies an ad valorem tax shall comply with the filing and publication requirements of NRS 354.470 to 354.626, inclusive, in addition to the requirements of chapter 539 of NRS.

3.

An electric light and power district created pursuant to chapter 318 of NRS shall be deemed to have fulfilled the requirements of NRS 354.470 to 354.626, inclusive, for a year in which the district does not issue bonds or levy an assessment if the district files with the Department of Taxation a copy of all documents relating to its budget for that year which the district submitted to the Rural Utilities Service of the United States Department of Agriculture.

Source: Section 354.474 — Applicability to local governments; “local government” defined., https://www.­leg.­state.­nv.­us/NRS/NRS-354.­html#NRS354Sec474 (accessed May 26, 2025).

354.470
Short title. 354.472
Purposes of Local Government Budget and Finance Act. 354.474
Applicability to local governments 354.475
Exemption of certain special districts from certain requirements of Local Government Budget and Finance Act 354.476
Definitions. 354.479
“Accrual basis” defined. 354.482
“Appropriation” defined. 354.484
“Assets” defined. 354.486
“Audit” defined. 354.492
“Budget” defined. 354.493
“Budget augmentation” defined. 354.496
“Budget year” defined. 354.499
“Capital assets” defined. 354.506
“Contingency account” defined. 354.510
“Debt service fund” defined. 354.516
“Encumbrances” defined. 354.517
“Enterprise fund” defined. 354.520
“Expenditure” defined. 354.523
“Expense” defined. 354.524
“Final budget” defined. 354.526
“Fiscal year” defined. 354.529
“Function” defined. 354.530
“Fund” defined. 354.533
“Fund balance” defined. 354.534
“General fund” defined. 354.535
“General long-term debt” defined. 354.536
“Governing body” defined. 354.543
“Internal service fund” defined. 354.548
“Liabilities” defined. 354.550
“Modified accrual basis” defined. 354.553
“Proprietary fund” defined. 354.557
“Regional facility” defined. 354.560
“Reserve” defined. 354.562
“Revenue” defined. 354.570
“Special revenue fund” defined. 354.571
“Supplemental city-county relief tax” defined. 354.574
“Tax rate” defined. 354.578
“Tentative budget” defined. 354.590
Actions of governing body by resolution or ordinance. 354.592
Publication of notice: Requirements 354.594
Committee on Local Government Finance to determine and advise local governments of regulations, procedures and report forms. 354.596
Tentative budget: Preparation, submission and filing 354.597
Tentative budget and final budget: Reduction of estimate of revenues by amount of taxes ad valorem expected to be delinquent. 354.598
Final budget: Adoption 354.599
Specified source of additional revenue required under certain circumstances when Legislature directs local governmental action requiring additional funding. 354.600
Contents of budget. 354.601
Construction of capital improvement without funding for operation and maintenance included in approved budget prohibited. 354.603
Separate accounts in bank, credit union, savings and loan association or savings bank for school district, county hospital, consolidated library district and district library. 354.604
Funds maintained by local governments. 354.608
Contingency account: Establishment 354.609
Petty cash, imprest or revolving account. 354.612
Establishment of one or more funds by resolution required 354.613
Enterprise funds: Loan or transfer of money in or associated with fund 354.616
Adjustment of expenses and revenues. 354.620
Unencumbered balance of appropriation lapses at end of fiscal year 354.624
Annual audit: Requirements 354.625
Records relating to property and equipment 354.626
Unlawful expenditure of money in excess of amount appropriated 354.4815
“Administrative entity” defined. 354.4817
“Anticipated revenue” defined. 354.4995
“Capital projects fund” defined. 354.5237
“Fiduciary fund” defined. 354.5943
Regulations establishing procedures for transferring function from one local government to another. 354.5945
Capital improvement plan: Preparation and submission 354.5947
Annual report concerning capital improvements owned, leased or operated by local government: Compilation 354.5965
Tentative budget: Inclusion and availability of list of certain contracts. 354.5982
Limitation upon revenue from taxes ad valorem: Authority to exceed pursuant to vote of people 354.5987
Establishment of allowed revenue from taxes ad valorem of certain local governments by Nevada Tax Commission. 354.5989
Limitations on fees for business licenses 354.6015
Fiscal report of local government: Requirements 354.6025
Annual report of indebtedness of local government: Requirement 354.6105
Fund for extraordinary maintenance, repair or improvement of capital projects. 354.6113
Fund for construction of capital projects. 354.6115
Fund to stabilize operation of local government and mitigate effects of natural disaster. 354.6116
Revenue from taxes ad valorem from lessee or user of certain taxable property to be deposited in or transferred to certain funds. 354.6117
Limitation on amount of money transferred to certain funds 354.6118
Interfund loans or loans to other local governments: Public hearing required. 354.6135
Governing body authorized to loan or transfer money from enterprise fund 354.6215
Limitation on use of reserves or balances of funds created to insure risks. 354.6241
Contents of statement provided by local government to auditor 354.6245
Review of annual audits by Department of Taxation 354.6256
Use of proceeds of certain obligations to pay operating expenses prohibited 354.59801
Local government to file copy of final budget and final plan for capital improvements for public inspection. 354.59803
Reporting of expenditures of local government for lobbying activities: Requirements 354.59811
Limitation upon revenue from taxes ad valorem: Calculation. 354.59813
Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operating purposes under certain circumstances. 354.59815
Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects without approval of voters. 354.59817
Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects upon approval of voters. 354.59818
Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operation of regional facility without approval of voters. 354.59819
Separate fund for revenue used for operation of regional facility. 354.59821
Limitation upon revenue from taxes ad valorem: Forms for submission of ballot question and examples of previous questions to be provided by Committee on Local Government Finance. 354.59874
Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function or provision of service previously performed by another local government pursuant to agreement between local governments. 354.59875
Calculation and imposition of common levy for unincorporated town 354.59881
Limitations on fees applicable to public utilities: Definitions. 354.59883
Limitations on fees applicable to public utilities: Adoption of ordinance imposing or increasing fee prohibited under certain circumstances. 354.59885
Limitations on fees applicable to public utilities: Submission of certain information by public utility before commencement of service 354.59887
Limitations on fees applicable to public utilities: Rate 354.59888
Limitations on fees applicable to public utilities: Procedure for resolving alleged errors concerning billing of customers of public utility that sells or resells personal wireless services for certain fees or designation of place of primary use. 354.59889
Limitations on fees applicable to public utilities: Change of fees. 354.59891
Limitations on fees for building permits, barricade permits and encroachment permits 354.59893
Advisory committee to review enterprise fund for issuance of building permits, barricade permits and encroachment permits: Establishment 354.598005
Procedures and requirements for augmenting or amending budget. 354.598155
Special ad valorem capital projects fund. 354.598743
Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function previously performed by another local government that no longer exists. 354.598747
Calculation of amount distributed from Local Government Tax Distribution Account to local government, special district or enterprise district that assumes functions of another local government or district. 354.598812
Limitations on fees applicable to public utilities: “Customer” defined. 354.598813
Limitations on fees applicable to public utilities: “Delinquent amount” defined. 354.598814
Limitations on fees applicable to public utilities: “Fee” defined. 354.598815
Limitations on fees applicable to public utilities: “Jurisdiction” defined. 354.598816
Limitations on fees applicable to public utilities: “Personal wireless service” defined. 354.598817
Limitations on fees applicable to public utilities: “Public utility” defined. 354.598818
Limitations on fees applicable to public utilities: “Revenue” defined. 354.5988165
Limitations on fees applicable to public utilities: “Place of primary use” defined.

May 26, 2025

§ 354.474. Applicability to local governments's source at nv​.us