Local governments have limited autonomy in raising revenue to meet new service demands.
This summarizes the findings of a study of Nevada local government finances conducted in 1988. This paper will show the types of limits placed upon local government and how these limits are used on different revenues in Nevada. A table following the text summarizes the application of limits to local revenues in Nevada. The state may limit the local tax base through defining what is taxable and how it is valued. In defining what is taxable, the state may exempt certain specific transactions, owners, or property form taxation.