Recording of plat of boundaries of local governments; changes in boundaries; restrictions on taxation for failure to comply.
Nev. Rev. Stat. § 234.250
in effect1. In addition to any other requirement of law, each local government, as defined in NRS 354.474 , shall record the original official plat with:
(a) The county recorder, the county clerk or the registrar of voters, and the county assessor of each county in which its territory or any part thereof is situated.
(b) The Department of Taxation.
2. All changes in boundaries made after the original recording of such plat must be recorded immediately with the offices with which copies of the original plat were recorded.
3. Until a local government complies with the requirements of subsections 1 and 2, it shall not levy or receive any ad valorem or other tax or any other mandatory assessment.
4. This section applies to all local governments receiving and expending funds on behalf of the public, regardless of their designation.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-234.htmlFetched: 6/28/2026