Nev. Rev. Stat. § 361.425 — 361.425

NRS  361.425    Distribution of taxes paid under protest; payment of judgments
pursuant to NRS
361.420 ; duties of county commissioners and Governor pertaining to
interest.
1.  Nothing in NRS 361.420 or in any remedy provided in
that section prevents the distribution or apportionment of the taxes paid under
the provisions of NRS 361.420 into the
various funds of the State and county. In the event of judgment in favor of the
person bringing the suit to recover taxes claimed to be paid unjustly pursuant
to NRS 361.420 , the amount of the
judgment plus the interest thereon, as may be fixed and determined by the
court, must be paid out of the general funds of the State and county by the
proper officers thereof as the respective liability of the State and county may
appear.
2.  In making tax settlements with the
State, the tax receiver shall notify the State Controller of the amount of
state taxes paid under protest, and then an amount equivalent to the amount of
taxes paid under protest plus a reasonable amount of interest thereon, not
exceeding 6 percent per annum after the date of the payment to the tax
receiver, shall be deemed to be and hereby is appropriated for the purpose of
satisfying any judgment therefor recovered against the State in a suit under
the provisions of NRS 361.420 .
3.  When a judgment is secured under the
provisions of NRS 361.420 and there is
not sufficient money in the general fund of the county affected by the judgment
to satisfy the judgment, the board of county commissioners of the county shall
immediately levy and provide for the collection of a sufficient tax upon all
the taxable property within the county, exclusive of the property of the person
securing the judgment, to satisfy the judgment and any interest on the judgment
as may have been fixed and determined by the court.
4.  Annually, the boards of county
commissioners of the respective counties shall provide in their respective
budgets a reasonable amount of money and shall levy a tax to provide for the
payment of interest required in NRS 361.420
with respect to judgments which may be secured against the counties.
5.  The Governor shall include in the
biennial proposed executive budget of the State a reasonable amount of money to
provide for the payments of interest required in NRS 361.420 with respect to judgments which
may be secured against the State. If at the time a final judgment secured
against the State pursuant to NRS 361.420
is presented for satisfaction there is not sufficient money in the State
Treasury set apart for the satisfaction of the judgment, the State Treasurer
shall satisfy the judgment from money then in the General Fund of the State.