Nevada § 266.605 - Levy and collection of taxes

§ 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.