Nevada § 387.331 - Imposition of tax in certain school districts whose population is less than 100,000; limitation on amount; deposit of proceeds
Full text of Nevada Nevada Revised Statutes § 387.331 — Imposition of tax in certain school districts whose population is less than 100,000; limitation on amount; deposit of proceeds, with citation guidance and answers to common questions.
§ 387.331. Imposition of tax in certain school districts whose population is less than 100,000; limitation on amount; deposit of proceeds
1. The tax on residential construction authorized by this section is a specified amount
which must be the same for each: (a) Lot for a mobile home; (b) Residential dwelling unit; and (c) Suite in an apartment house, imposed on the privilege of constructing apartment houses and residential dwelling
units and developing lots for mobile homes. 2. The board of trustees of any school district in a county whose population is less
than 100,000 and is not a consolidated municipality may request that the board of
county commissioners of the county in which the school district is located impose
a tax on residential construction in the school district to construct, remodel and
make additions to school buildings. Whenever the board of trustees takes that action, it shall notify the board of county
commissioners and shall specify the areas of the county to be served by the buildings
to be erected or enlarged. 3. If the board of county commissioners decides that the tax should be imposed, it
shall notify the Nevada Tax Commission. If the Commission approves, the board of county commissioners may then impose the
tax, whose specified amount must not exceed $1,600. 4. The board shall collect the tax so imposed, in the areas of the county to which
it applies, and may require that administrative costs, not to exceed 1 percent, be
paid from the amount collected. 5. The money collected must be deposited with the county treasurer in the school district's
fund for capital projects to be held and expended in the same manner as other money
deposited in that fund.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 387.331
What does Nevada Revised Statutes § 387.331 cover?
Section 387.331 ("Imposition of tax in certain school districts whose population is less than 100,000; limitation on amount; deposit of proceeds") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 387.331?
A common citation format is "Nevada Revised Statutes § 387.331" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 387.331 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.