1. The board of county commissioners in a county whose population is less than 700,000 may levy an ad valorem tax at the rate of up to 1 cent on each $100 of assessed valuation upon all taxable property in the county after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.050, or both. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.
2. The Department of Taxation shall add an amount equal to the rate of any tax imposed pursuant to this section multiplied by the total assessed valuation of the county to the allowed revenue from taxes ad valorem of the county.
3. Before the tax is imposed, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city within the county.
(Added to NRS by 1991, 2051; A 1993, 1074; 1999, 2132; 2003, 20th Special Session, 182; 2011, 1237)