Nevada § 428.185 - Levy of tax ad valorem for remittance to Fund
Full text of Nevada Nevada Revised Statutes § 428.185 — Levy of tax ad valorem for remittance to Fund, with citation guidance and answers to common questions.
§ 428.185. Levy of tax ad valorem for remittance to Fund
1. In addition to the taxes levied pursuant to NRS 428.050 and 428.285 and any tax levied pursuant to NRS 450.425 , the board of county commissioners of each county shall levy an ad valorem tax at
a rate which must be calculated by: (a) First multiplying the tax rate of 1.5 cents on each $100 of assessed valuation
by the assessed valuation of all taxable property in this State, including new real
property, possessory interests and mobile homes, during the next fiscal year. (b) Then subtracting the amount of unencumbered money in the Fund on May 1 of the
current fiscal year. (c) Then setting the rate so that the revenue from the tax does not exceed the amount
resulting from the calculations made in paragraphs (a) and (b). 2. The tax so levied and its proceeds must be excluded in computing the maximum amount
of money which the county is permitted to receive from taxes ad valorem and the highest
permissible rate of such taxes. 3. The proceeds of this tax must be remitted in the manner provided for in NRS 361.745 to the State Controller for credit to the Fund.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 428.185
What does Nevada Revised Statutes § 428.185 cover?
Section 428.185 ("Levy of tax ad valorem for remittance to Fund") 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 § 428.185?
A common citation format is "Nevada Revised Statutes § 428.185" (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 § 428.185 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.