Meeting Time: September 02, 2026 at 1:30pm PDT

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Agenda Item

P.1) Discussion and consideration of the Nevada Supreme Court's decision in the County's challenge to Assembly Bill 519 (2023). The Nevada Supreme Court upheld the District Court’s determination that Sections 2 and 8 of AB 519, together with the portion of Section 3 referencing those sections, were unconstitutional.  The provisions used a narrowly defined population classification that applied only to Elko County and required the County to levy a tax that was neither limited to a specific project nor imposed for a defined period of time. The Supreme Court’s decision will be issued as a published opinion, establishing binding precedent for the interpretation of similar legislation affecting counties throughout Nevada. Copies of AB 519 as enacted, the District Court’s ruling, and the Nevada Supreme Court’s decision are included for reference.

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