Nevada Revised Statutes Title 35. Highways; Roads; Bridges; Parks § 404.020. Sources of road fund

1. When the board of county commissioners deems it expedient, the board may levy a property tax not to exceed one-fourth of 1 percent on all the property in the county, annually, to be levied, assessed and collected as other taxes, and assigned by the board of county commissioners to the road funds of the several road districts, as the board may deem for the best interest of the county.

2. When a majority of the property owners of any road district shall petition the board of county commissioners for an additional special tax for the benefit of the road district, the board of county commissioners shall levy a tax on all property within the district, at a rate not to exceed $3 on each $1,000 valuation, which shall be paid into the county treasury for the road fund of the district.