1. For the purposes of NRS 376A.040, 376A.050 and 376A.070, a special election may be held only if the board of county commissioners determines, by a unanimous vote, that an emergency exists.
2. The determination made by the board is conclusive unless it is shown that the board acted with fraud or a gross abuse of discretion. An action to challenge the determination made by the board must be commenced within 15 days after the board’s determination is final.
3. As used in this section, "emergency" means any unexpected occurrence or combination of occurrences which requires immediate action by the board to prevent or mitigate a substantial financial loss to the county or to enable the board to provide an essential service to the residents of the county.
(Added to NRS by 1993, 1072)
Structure Nevada Revised Statutes
Chapter 376A - Taxes for Development of Open-Space Land
NRS 376A.030 - Authority of board of county commissioners following adoption of open-space plan.
NRS 376A.060 - Mandatory provisions of ordinance imposing sales and use tax.
NRS 376A.080 - Use of proceeds of tax imposed pursuant to NRS 376A.050 or 376A.070.