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NRS 377.030

County ordinance imposing tax: Enactment; date of imposition of tax

Known as the City-County Relief Tax Law

The act spans §§ 377–377 (9 sections).

Applied in 1 court decision — leading case City of Las Vegas v. MacK (1971)

Most recently applied in City of Las Vegas v. MacK (March 1971)

(Added to NRS by 1969, 1135; A 1971, 130; 1981, 294; 2003, 2382; 2005, 1778)

1. The board of county commissioners shall enact an ordinance imposing a city-county relief tax.

2. The ordinance enacted pursuant to this section must provide that the city-county relief tax be imposed on the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.

Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.