NRS 280.262: Taxing district: Creation; restriction on use; restriction on alteration or abolishment of boundary.

1. In each county in which a metropolitan police department is established, there is hereby created a taxing district consisting of:

(a) The area within the boundaries of each incorporated city which participates in the department; and

(b) The area of the county outside the boundaries of any incorporated city.

2. A taxing district must not be used for any purpose not specifically authorized by the provisions of this chapter.

3. The boundary of the taxing district must not be altered or abolished as a result of the withdrawal of a participating political subdivision from the department or the dissolution of the department in such a manner as to impair any outstanding bonds or other obligations that are payable from or secured by a pledge of a tax imposed in the taxing district until those bonds or other obligations have been discharged in full.