Nevada Revised Statutes
Chapter 474 - County Fire Protection Districts
NRS 474.510 - Preparation of annual budget; levy, collection and use of taxes; limitation on levy; deposit of money in operating and emergency funds.


1. The board of fire commissioners shall prepare an annual budget in accordance with the provisions of NRS 354.470 to 354.626, inclusive, for each district organized in accordance with NRS 474.460 or 474.533.
2. Each budget must be based on estimates of the amount of money which will be needed to defray the expenses of the district and to meet unforeseen emergencies and the amount of a fire protection tax sufficient, together with the revenue which will result from application of the rate to the net proceeds of minerals, to raise such sums.
3. At the time of making the levy of county taxes for the year, the board of county commissioners shall levy the tax provided by subsection 2, upon all property, both real and personal, subject to taxation within the boundaries of the district. Any tax levied on interstate or intercounty telephone lines, power lines and other public utility lines as authorized in this section must be based upon valuations established by the Nevada Tax Commission pursuant to the provisions of NRS 361.315 to 361.330, inclusive.
4. The amount of tax to be collected for the purposes of this section must not exceed, in any 1 year, 1 percent of the value of the property described in subsection 3 and any net proceeds of minerals derived from within the boundaries of the district.
5. If levied, the tax must be entered upon the assessment roll and collected in the same manner as state and county taxes. Taxes may be paid in four approximately equal installments at the times specified in NRS 361.483, and the same penalties as specified in NRS 361.483 must be added for failure to pay the taxes.
6. For the purposes of NRS 474.460 to 474.540, inclusive, the treasurer of the district shall keep two separate funds for each district, one to be known as the district fire protection operating fund and one to be known as the district emergency fund. The money collected to defray the expenses of any district organized pursuant to NRS 474.460 or 474.533 must be deposited in the district fire protection operating fund, and the money collected to meet unforeseen emergencies must be deposited in the district emergency fund. The district emergency fund must be used solely for emergencies and must not be used for regular operating expenses. The money deposited in the district emergency fund must not exceed the sum of $1,000,000 for a district organized pursuant to NRS 474.460 or $1,500,000 for a district organized pursuant to NRS 474.533. Any interest earned on the money in the district emergency fund that causes the balance in that fund to exceed $1,000,000 or $1,500,000, as applicable, must be credited to the district fire protection operating fund.
7. For the purposes of subsection 6, an emergency includes, without limitation, any event that:
(a) Causes widespread or severe damage to property or injury to or the death of persons within the district;
(b) As determined by the district fire chief, requires immediate action to protect the health, safety and welfare of persons who reside within the district; and
(c) Requires the district to provide money to obtain a matching grant from an agency of the Federal Government to repair damage caused by a natural disaster that occurred within the district.
(Added to NRS by 1963, 325; A 1967, 965; 1975, 1637; 1989, 49; 1999, 203; 2001, 362; 2005, 526; 2007, 1308; 2011, 2731; 2013, 3140; 2015, 182)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 474 - County Fire Protection Districts

NRS 474.003 - "Rangeland fire protection association" defined.

NRS 474.005 - Registration of electors; list of registered voters; reimbursement for costs of conducting election.

NRS 474.007 - Activities of district are separate from activities of county and other political subdivisions.

NRS 474.010 - Territory which may be organized into district.

NRS 474.020 - Petition of property owners for formation of district; resolution of county commissioners.

NRS 474.030 - Notice of proposed formation of district: Heading; contents; publication.

NRS 474.040 - Written objections to formation of district; exclusion of territory.

NRS 474.050 - Inclusion of territory within proposed district.

NRS 474.060 - Proceedings at hearing.

NRS 474.070 - Creation of election precincts; election of directors.

NRS 474.080 - Notice of election: Contents; publication.

NRS 474.100 - Persons entitled to vote; voting by proxy.

NRS 474.110 - Canvass of votes; order on favorable vote declaring district organized and directors elected.

NRS 474.120 - Filing and distribution of copies of order; prohibition on formation of another district without consent of owners; when organization of district complete.

NRS 474.125 - Powers of district.

NRS 474.130 - Terms of office; designation by lot; nonpartisan office.

NRS 474.140 - Election procedure following first election.

NRS 474.145 - Vacancies.

NRS 474.150 - President and secretary of board.

NRS 474.155 - Compensation of directors.

NRS 474.160 - General powers and duties.

NRS 474.163 - District fire chief: Appointment, qualifications and duties; cooperative agreements; support of volunteer fire departments.

NRS 474.167 - Cooperation with State Forester Firewarden and other agencies to prevent and suppress fires in wild lands; authorized expenditures.

NRS 474.170 - Medium-term obligations.

NRS 474.180 - Provision of emergency medical services; purchase, acquisition, lease, operation and maintenance of ambulances; purchase of insurance; employment of trained personnel.

NRS 474.190 - Preparation of annual budget; limitation on tax levy.

NRS 474.200 - Levy, collection and use of taxes; deposit of money in operating and emergency funds.

NRS 474.210 - Payment of claims against district.

NRS 474.220 - Issuance and sale of bonds for certain purposes; applicability of section prescribing limit on indebtedness.

NRS 474.300 - Levy and collection of tax; use of tax for principal and interest.

NRS 474.310 - Faith of State of Nevada pledged.

NRS 474.320 - Title to property vested in district.

NRS 474.323 - Formation; approval; evaluation; delegation of evaluation; assistance with funding and operations.

NRS 474.325 - Procedure.

NRS 474.335 - Petition: Contents; signatories; publication of notice.

NRS 474.345 - Notice: Contents.

NRS 474.355 - Petitioners to advance estimated costs of proceedings.

NRS 474.365 - Hearing.

NRS 474.375 - Payments by petitioners as condition precedent to annexation.

NRS 474.385 - Election.

NRS 474.395 - Findings by board following election; inclusion of territory.

NRS 474.410 - Authority to dissolve.

NRS 474.420 - Petition of property owners for dissolution; election.

NRS 474.430 - Procedure on favorable vote for dissolution; when dissolution complete.

NRS 474.440 - Levy of taxes for payment of outstanding or bonded indebtedness after dissolution.

NRS 474.450 - Disposition of property on dissolution.

NRS 474.460 - Organization of district in unincorporated areas; powers, governing body and officers of district.

NRS 474.470 - Duties of board of fire commissioners.

NRS 474.480 - Coordination of protective activities; duties of State Forester Firewarden.

NRS 474.490 - Cooperation with State Forester Firewarden and other agencies to prevent and suppress fires in wild lands; authorized expenditures.

NRS 474.495 - Provision of emergency medical services; purchase, acquisition, lease, operation and maintenance of ambulances; purchase of insurance; employment of trained personnel.

NRS 474.500 - District fire chief: Appointment, qualifications and duties; cooperative agreements; support of volunteer fire departments.

NRS 474.510 - Preparation of annual budget; levy, collection and use of taxes; limitation on levy; deposit of money in operating and emergency funds.

NRS 474.511 - Acquisition of properties by district.

NRS 474.5115 - Title to property vested in district.

NRS 474.512 - Issuance of bonds and other securities for acquisition of property.

NRS 474.514 - Limit on indebtedness.

NRS 474.515 - Levy and collection of tax to pay principal and interest on general obligations; applicability of Local Government Securities Law.

NRS 474.517 - Payment of claims against district.

NRS 474.518 - Rangeland fire protection associations: Formation; approval; evaluation; delegation of evaluation; assistance with funding and operations.

NRS 474.520 - Dissolution of districts created by election; territory subject to control by county commissioners; retention and use of property.

NRS 474.532 - Consolidation of districts: Declaration of public policy of State.

NRS 474.533 - Consolidation of districts: Requirements; initiation; approval; recording; debts and assets; taxation of property.

NRS 474.535 - Reorganization into district created by election.

NRS 474.537 - Reorganization of district as general improvement district to furnish fire protection facilities.

NRS 474.540 - Activities of district to be separate from activities of other political subdivisions.

NRS 474.550 - Liability of person, firm, association or agency causing fire or other emergency; immunity; exception.

NRS 474.565 - Adjustment of boundaries of contiguous fire protection districts within county.

NRS 474.570 - Dissolution of district which is entirely within boundaries of district for county fire department.

NRS 474.580 - Elimination of fire hazards.

NRS 474.590 - Chapter does not authorize operation of ambulance in any area for which exclusive franchise for ambulance service has been granted by or on behalf of county, city or town.