1. 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.
(Added to NRS by 1967, 990; A 1973, 1081; 1975, 1680; 1977, 536; 2001, 1756; 2003, 75)