Nevada § 387.3289 - Board of county commissioners in certain counties to levy additional property tax for deposit in fund for capital projects

Full text of Nevada Nevada Revised Statutes § 387.3289 — Board of county commissioners in certain counties to levy additional property tax for deposit in fund for capital projects, with citation guidance and answers to common questions.

§ 387.3289. Board of county commissioners in certain counties to levy additional property tax for deposit in fund for capital projects

1. The board of county commissioners of a county whose population is 52,500 or more

and less than 57,500 shall, in addition to any taxes levied in accordance with NRS 387.195 , levy a tax at a rate of not less than 1 cent and not more than 25 cents on each

$100 of assessed valuation of taxable property within the county for capital projects

of a school district, including, without limitation, capital projects for schools

located on qualified tribal land. 2. Any money collected pursuant to this section must be deposited in the county treasury

for credit to the fund for capital projects established pursuant to NRS 387.328 , to be held and expended in the same manner as other money deposited in that fund. 3. The rate of any tax levied pursuant to subsection 1 must not be included in the

total ad valorem tax levy for the purposes of the application of the limitation in NRS 361.453 . 4. As used in this section, “ qualified tribal land ” means any real property: (a) For which legal title is vested in, or held in trust for the benefit of, an Indian

tribe or an individual Native American, and which is subject to restrictions against

alienation pursuant to federal law; and (b) Over which an Indian tribe exercises governmental power.

Source: official Nevada text · Last verified 2026-08-27

Frequently Asked Questions About Nevada § 387.3289

What does Nevada Revised Statutes § 387.3289 cover?

Section 387.3289 ("Board of county commissioners in certain counties to levy additional property tax for deposit in fund for capital projects") 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 § 387.3289?

A common citation format is "Nevada Revised Statutes § 387.3289" (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 § 387.3289 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.