Nevada § 428.050 - Levy of tax ad valorem; establishment of maximum rate; limitations on expenditures and transfers

§ 428.050. Levy of tax ad valorem; establishment of maximum rate; limitations on expenditures and transfers

1. In addition to the tax levied pursuant to NRS 428.185 and 428.285 and any tax levied pursuant to NRS 450.425 , the board of county commissioners of a county shall, at the time provided for the

adoption of its final budget, levy an ad valorem tax to provide aid and relief to

those persons coming within the purview of this chapter. In a county whose population is 700,000 or more, this levy must not exceed that

adopted for the purposes of this chapter for the fiscal year ending June 30, 1971,

diminished by 12.3 cents for each $100 of assessed valuation. In a county whose population is less than 700,000 the rate of the tax must be calculated

to produce not more than the amount of money allocated pursuant to NRS 428.295 . 2. The board of county commissioners of any county in which there was no levy adopted

for the purposes of this chapter for the fiscal year ending June 30, 1971, may request

that the Nevada Tax Commission establish a maximum rate for the levy of taxes ad valorem

by the county to provide aid and relief pursuant to this chapter. 3. No county may expend or contract to expend for that aid and relief a sum in excess

of that provided by the maximum ad valorem levy set forth in subsection 1 of this

section and NRS 428.185 , 428.285 and 450.425 , or established pursuant to subsection 2, together with such outside resources as

it may receive from third persons, including, but not limited to, expense reimbursements,

grants-in-aid or donations lawfully attributable to the county indigent fund. 4. Except as otherwise provided in this subsection, no interfund transfer, medium-term

obligation procedure or contingency transfer may be made by the board of county commissioners

to provide resources or appropriations to a county indigent fund in excess of those

which may be otherwise lawfully provided pursuant to subsections 1, 2 and 3 of this

section and NRS 428.185 , 428.285 and 450.425 . If the health of indigent persons in the county is placed in jeopardy and there

is a lack of money to provide necessary medical care under this chapter, the board

of county commissioners may declare an emergency and provide additional money for

medical care from whatever sources may be available.