1. 1. The board of county commissioners of a county which has two or more unincorporated towns which:

   1. (a) Were formed pursuant to the provisions of NRS 269.500 to 269.625, inclusive;
   2. (b) Provide a common service; and

   3. (c) Are contiguous,

      may by resolution levy a common rate of taxes ad valorem for those unincorporated towns for the common service.

2. 2. In the resolution the board must:

   1. (a) Identify the unincorporated towns to which the common rate applies; and
   2. (b) State the service common to those unincorporated towns for which the common rate is imposed.
3. 3. If the towns provide more than one common service, the common rate must include all the common service. A separate rate may be levied for a capital improvement in any town, or for a service provided only in the town where that rate is levied.

(Added to NRS by 1985, 2253)