1. Except as otherwise provided in this section, in addition to the other means for providing revenue for the district, a board may levy and collect ad valorem taxes on and against all taxable property within the district. 2. A board shall not levy or collect ad valorem taxes on and against any taxable property within the district unless the board has entered into an interlocal agreement with each county in which the district is located. Any such interlocal agreement must include, without limitation, the consent of each board of county commissioners of a county where the district is located for the board of trustees to levy and collect ad valorem taxes on and against all taxable property within the district. 3. The provisions of this section do not authorize a board of trustees to levy and collect ad valorem taxes on property owned by a governmental entity. (Added to NRS by 2017, 2710)
Nevada Legal Code